The woman who is responsible for the dirty jokes 'that's what SHE said'. 'The dirty she' has many sexual references related to dirty puns of different sorts. It is categorized as humor and can easily kill a conversation dead. Many people use it as a smart comeback to an argument despite not being relevant at all.
EXAMPLES OF 'THE DIRTY SHE':
'This is really sticky!' That's what she said
'Oh stop it!' That's what she said
'Wow its huggeee!' That's what she said