A ship is called a 'she' because there is always a great deal of bustle around her;
there is usually a gang of men about,
she has a waist and stays;
it takes a lot of paint to keep her good looking;
it is not the initial expense that breaks you, it is the upkeep;
she can be all decked out;
it takes an experienced man to handle her correctly;
and without a man at the helm, she is absolutely un-controllable.
She shows her topsides, hides her bottom and,
when coming into port, always heads for the buoys.