This television episode refers to:
March 24, 2005
Jimmy and his boss Barney are working out with Shake Weights in Barney's office. Jimmy tells Barney "This is harder than I thought." to which Barney replies, "That's what she said.". Jimmy asks what he means, and Barney tells him it's a phrase used by a character on a TV show that he used to watch. "That's what she said!" is the famous catchphrase used by Michael Scott, from 'The Office'.