"Gay as tits" is a descriptive exclamatory statement.
Much like the saying, "Gay as hell", or "Gay as shit", "Gay as tits" is used to describe the level of gayness of a certain person, place or thing.
The word "gay" can be substituted with another adjective to suit any kind of situation. For example, one who is bored may use the phrase "Bored as tits" to emphasize the level of boredom the subject is experiencing.
Gay as tits Gay Gay as hell Gay as shit
Also known as: Gay Titties
Noun: It's when you're doing something you're not supposed to be doing, doing something wrong, pretending to be something you're not, lying and/or not doing a good job of defending your case, often makes excuses or just being lame in general.
Tom: Hey Bob, when you went to the bathroom did you remember to lift up the seat, because when I sat down on the toilet... my ass got wet.
Bob: (Guilty look on his face)... um uh, no... no that wasn't me.
Tom : You sure? I won't be mad if you did. After all, you are my only roommate.
Bob: I just told you , I didn't do it!!
Tom: Dude: You got some Gay Tits.