When something is so frustrating, and you cannot possibly grasp it that it gives you a frustrating boner. It could be a math question that you can't wrap your head around, a tag on the back of your boxers that won't stop itching, etc.
Guy1: OH MY FUCKING GOD, the tag on the back of my shirt won't stop itching
Guy2: That's frustrating
Guy1: I have SUCH a frustration boner now
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