When he sees Gidget has gotten herself and her clothes wet, Russell jokingly suggests she fell into Boulder Dam. He's referring to the dam that forms Lake Meade on the Arizona/Nevada border just south of Las Vegas. It was officially called Boulder Dam prior to 1947, but in that year was, by an act of Congress, changed to Hoover Dam. Russell's use of the name Boulder reflects a tendency by the public to use the names Hoover and Boulder interchangeably.
Russell tells Gidget that Will Rogers is the one who said, "I never met a man I didn't like." Known for his homespun humor and satire, as well as his avuncular roles in early talkies, Will Rogers is perhaps best remembered for this particular quotation.