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that's what she said 

The statement to use when somebody says something is difficult or says something that is in any way feminine i.e. making the other person appear girl-like.
person1: The strength test was really challenging.
person2: That's what she said!!

that's what she said 

A saying that dirty people made up to say in normal situations to act as a not-so-normal situation.

You're probably confused. Just look at the examples :)
birthday kid: i'll blow all of them at once!
invited friend: that's what she said

School Teacher: Stop talking and get back to work, boys
student: that's what she said

Struggling math student: it's so hard T^T
top of the class student: that's what she said

That's what she said 

U FUCKIN IDIOT!!! SHE SAID NOTHING!!!
Boy 1: That's what she said
Boy 2: SHE DIDN'T FUCKIN SAY ANYTHING!
Boy 1: Bro
That's what she said by !!!!!@ December 4, 2018

That's What She Said 

Michael Scott’s favorite phrase is now a dirty party game. Like Cards Against Humanity, only all hilarious innuendos.
Person: What's That's What She Said game?

Me: A hilarious party game of twisted innuendos, it's like Cards Against Humanity but all innuendos. You have to play, you'll laugh until you cry!
That's What She Said by Jen Rose February 9, 2019

That’s what she said 

The affirmative to a question asking if she said something
Them: did she say that?
Me: that’s what she said

That's what she said! 

A joke from the office. its when someone hears a simple phrase but could be interpreted as in a sexual way, then they say "that's what she said"
Guy 1: this looks huge!

Guy 2: That's what she said!