The One Where They're Up All Night - S7-E12
Factual error: In the opening scene, Ross remarks on the stars the group is gazing at. In reality, there would be far too much light pollution in this part of New York City to be able to see any celestial bodies such as comets or stars.
Answer: The statements that she's contradicting (that it is common, it happens to every guy, and it's not a big deal), are the things that a woman commonly says to a man who is suffering from erectile difficulty, typically to assuage his bruised ego. However, most men do not believe that these statements are true, as evidenced by Chandler's outburst. He's so caught up in the proof that women are lying about it that he gives himself away.
Rooster of Doom