That's what she said is used when someone says something dirty without intending it to sound like that. You have to have a dirty mind to get them.

A sexual joke made when something says something not meant to be sexual

perhaps the most amusing thing in the world when said by a female.

A response that is often said to make things sound sexual.

You’ve probably been in many situations where you could have used a TWSS.

The key to a good TWSS joke is the unknowing setup.

All it takes is one person meaning to say something completely innocent while the immature minded listener picks up on an underlying sexual connotation!

A funny way to liven up a conversation. Used as a way to make fun of something that can be also transcribed as sexual innuendo.

Trivia:
Michael Scott, played by Steve Carrel, is famous for saying this in the show "The Office".

"Wayne's World" was the first film to popularize the term.

A sexual phrase that can be said after just about anything.