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Abbreviation for "shit my pants" or "shat my pants." Can be used in a variety of situations, most notably whenever something's funny, shocking or horrifying. Also [appropriate] when referring to an [attractive] member of the [opposite sex]. Whenever it's unclear whether a situation is, in fact, funny, shocking or horrifying, it's best to use a qualifier, e.g. "that was S.M.P. hilarious," or, "that was S.M.P. tasteless."
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