She is a song written by Charles Aznavour and Herbert Kretzmer and released by Aznavour as a single in 1974.
Elvis Costello recorded a cover version of the song in 1999. This version was featured over the final sequence of the film Notting Hill.
The arrangements of both versions are very similar and done in the key of Db.
Since this is not a guitar friendly key, we take a look at how to play the song in the key of D, with the guitar tuned down a half step.
The lesson shows a fingerpicking arrangement for the most part and changes to strumming for the bridge and the final verse.
Costello plays it in the key of C, so we take a look at that as well. This turns out to be more challenging for the fretting hand.