A common phrase openly stated by the typical man, its meaning applies to two specific scenario. The first and more common one being when a woman with a fantastic set of funbags, despite having a "great personality", walks by a man who catches a glimpse of the glorious sight and will happily proclaim "Niiiiiiiiiiiiiiiiiice TATES!", expressing his joy. The second meaning is derived from the great sense of satisfaction a man gets when he imagines what a pair of nice tates would look like pressed against his face, for when something cool or awesome happens, it becomes more than acceptable to state "Niiiice Tates" as a means of defining the awesome/cool moment.

When you eat dirt for the first time and leave your family to build a shack in the woods