Q: Why is a ship called she?

A: 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 waist and stays.
It takes a lot of paint to keep her looking good.
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. 🙂
Without a man at the helm, she is uncontrollable. 😀
She shows her topsides, hides her bottom.
When coming into port, always heads for the buoys. 🙂