Why boats are called "she"

A ship is called '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 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;
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'.