What is the most funny joke?

Hmmmm... Well, here's mine:

Guy 1: What's that? *points at something in the distance, a bird*

Guy 2: That's what she said.

Guy 1: Well, I can't tell it's so small.

Guy 2: ... That's what she said...

Guy 1: Ok please stop.

Guy 2: That's what she said.

Guy 1: This is stupid.

Guy 2: That's what she said...

Guy 1: Is this a joke?

Guy 2: That's what she said!

Guy 1: You're stupid.

Guy 2: I wish she didn't say that... :(