Why a Ship Is Called a "She"
A ship is called a "she" because she's all decked out and usually pretty well stacked. She has pleasing lines from stem to stern and there's generally a gang of men around her.
It's not her initial cost which breaks you; it's the upkeep. Her rigging costs a fortune and she always looks her best in a new coat of paint.
Bows and bells are standard equipment and sometimes she wears a bonnet. There's usually a lot of bustle about her, but she usually manages to show off her superstructure to advantage.
When entering home port she heads straight for the buoy's. When sailing, she usually knows her destination, but this is not common knowledge. When you want to attract her attention, a whistles the appropriate signal.
Once you really get to know her you never want to leave her. On a balmy night, or a calm moonlit night, she can make tired men forget their troubles.
Finally, she has as many tricks and teases as any woman and consequently it takes a very capable man to handle one properly.