2011-04-20
Explanation
The comic shows two men having coffee together. One says "Ugh. This is terrible. I want another," referring to his bad coffee. The other man gleefully responds with the classic joke "That's what she said!" -- a phrase used to reinterpret any innocent statement as a sexual innuendo.
In the final panel, the first man stares at his friend while the joke-teller buries his face in his hands in shame. The humor lies in the aftermath: the "that's what she said" joke does technically work here, but the moment of triumph is immediately followed by the realization of how tiresome and unfunny the joke actually is. The comic captures the social dynamic where someone cannot resist making the obvious low-hanging joke and then instantly regrets it, while their companion silently judges them.