Place it immediately after the accidental innuendo, as the closing beat of a scene, then follow it with the Woody Woodpecker Laugh to stretch the joke, or cut to the DJ Airhorn for a louder reaction when the moment deserves a bigger payoff.
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Michael Scott says his catchphrase “that’s what she said” in a short, smug deadpan lasting just over two seconds, right after an innocent sentence can be heard the wrong way. It gives a quick jolt of childish, knowing laughter, turning a normal chat into an awkward office joke. Steve Carell made the line a trademark of the US version of The Office, where it became a cue for accidental innuendo.