The Dare Show was a recurring sketch that appeared in Seasons 2 and 3.
Sharon (Amanda Bynes) and her brother Toby (Drake Bell) host a TV show from their attic that takes on dares of any caller (Josh Peck or other child actors) around the world. They say they take on anyone's dares no matter how bad they are.
However every viewer makes them do an extremely disgusting or humiliating dare which at first they refuse. But after the caller taunts them, they actually do it. Afterwards they are both filled with disgust and say "I can't believe I just did that!"
Their mother (Nancy Sullivan) walks in, annoyed that her children are doing the Dare Show. Suddenly one of the callers asks their mother to do an extremely disgusting or humiliating dare. Like her children she refuses, but after the caller taunts her, she does it with her exclaiming in disgust "I can't believe I am doing this!" right before Sharon and Toby take the Dare Show off the air.