What is She ?
She is pron referring to a female per- son, a female animal and sometimes to cars, ships and countries She’s my sister. She and I are going on holiday to France to- gether. I’m angry with her – she’s taken my motorbike. She’s a sweet little cat, but she’s no good at catching mice. The cus- toms officers boarded the ship when she docked. (NOTE: When it is the object, she becomes her: She hit the ball or The ball hit her. When it follows the(verb) to be, she usually becomes her: Who’s that? – It’s her, the girl we met yesterday.)
source: Easier English, Student Dictionary Upper Intermediate Level