This certainly answers a lot of questions:
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 uncontrollable.
She shows her topsides, hides her bottom
and
when coming into port always heads for the buoys.