Some simple rules to follow on using the phrase 'That's What She Said' (or other phrases) to reference innuendo.
You must NEVER "That's what she said" on something you said.
1.a - Unless a time has such passed equating to 5 seconds in which the audience does not "that's what she said" your innuendo - however the innuendo must be an accidental innuendo and not a set up
Do not set up*innuendo at random in conversation. If what you are saying relates to conversation it's okay to adjust your phrasing to suggest innuendo, but you must admit it was set up after someone has pointed it out in the interest of fairness.
- There will be zero-tolerance for "set-ups". Those who set themselves up will have their hands cut off by lip balm.
'Giggidy' (or other phrases substituted by an individual) can be substituted for 'that's what she said' in situations where a direct quote is not as correct/fitting as "that's what she said". eg. "I got 69ed" This example is unlikely to be said by a man/woman (ie. 'she'), but still contains innuendo which can be referenced. Note: 'Giggidy' was first used as a quoted reference to innuendo by Nathan Khan. Also you are not allowed to take "Thats what she said" out of context.
The person who lays claim to the "that's what she said" is always the first person to mention it. Never the one who says the set-up line. You cannot dispute that you noticed but said nothing, you must say the phrase, or a substitute of it to receive credit for it unless the opportunity for humor is too hard to pass up or if doing so will enrage the other person.
It's never too obvious an innuendo to point out. Some people argue that it becomes boring and repetitive. Please do not change the tone or pitch of the delivery. The joke is in the the line itself, not the delivery. Never say it's not funny enough. And when someone comments on how old it is and repetitive you can simply say, "that's what she said," funny and good, a comeback to shut them up!