Another way to turn any normal conversation into a sexual remark. It is similar to that's what she said (twss), However, it is used to express a male's sexual remark.
Person B: Don't worry I won't come inside.
Person C: That's what he said. (Twhs)
Person A: How do those shoes look on you?
Person B: I don't know they're too big and clunky.
Person C: That's what he said.
Person A: Oh my god, shut up!
Carl: Thats what she said, I mean THATS WHAT HE SAID!
Steve: Dude, your so lame! Never say TWHS.