The phrase became a mainstream catchphrase through the American version of The Office, which ran from 2005 to 2013, where regional manager Michael Scott, played by Steve Carell, used it as his go to joke after almost any remark. The line itself is an older piece of playground humour, but the show turned it into a shared shorthand that travelled into forums, early video edits and later short form clips. It survives because the setup is endless, as everyday language keeps producing new lines it can follow.
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The That's What She Said sound effect is Michael Scott's famous punchline from The Office, used as a quick reaction to an accidental double meaning.
The clip is a short, clean voice line delivering the punchline that's what she said with a smug, perfectly timed pause before the payoff. It lands like a wink to the camera, turning an ordinary sentence someone just said into a cheeky double meaning. The delivery is dry, confident and instantly recognisable, which is why it works even without any picture. Played at the right moment it makes a group chat, stream or edit feel like everyone is in on the joke, and the humour comes from the timing rather than the words themselves.