How to make a "that's what she said joke" even when it seems impossible:
1. Wait for someone to say something for which the reply "that's what she said" would not work at all.
2. Say, somewhat halfheartedly, "That's what she said."
3. The person will reply, "That doesn't work." (Or something similar. Usually.)
4. Say, triumphantly, "That's what she said!"
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