Joke

A ship is called "she" because there is always a great deal of bustle about 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.