It's funny when my 3 year old daughter says this after she burps. Because it sounds pretty much like "Sue me," like she's an obnoxious teenager saying, "So sue me if I burp. Whatevah."
Meanwhile, my 8 year old son wants to move to the "west coast of California" because there are wild hermit crabs there. He just wants to lie on the beach and let them crawl all over him. Ewwww. He hasn't been able to catch a cicada yet this year, although we're hearing them up in the (nearly) dead elm tree.