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That's what he or she said 

A response to a phase that can be interpreted as sexual innuendo said by either the male or female in a sexual relationship.
Girl 1: Wow, there smaller than I expected!
Girl 2: That's what he or she said!

that's what i said to she 

The opposite of that's what she said. Better than saying that's what he said because if your a guy that sounds kinda gay.
"I'm about to put it in there"

"That's what I said to she"