We're not sure what's really being paid tribute to here; the brilliant comedy actor Steve Carell, or his famous 'that's what she said' catchphrase from 'The Office'. The joke has been around for a lot longer than Carell, but it's more closely attached to him than it is to anybody else.
The depiction of Carell is an interesting one. It's very clearly him, but it's been done in a slightly cartoonish way which makes him appear a little bit like a dummy. There's also a slight hint of Mr. Bean to the whole thing, too. We don't think Carell would mind being compared to another legendary character from the world of comedy though! We're less sure about why there seems to be a fox (or is that a deer?) peering over his shoulder, though. We'll just assume that's a separate and unrelated tattoo.