Well I have to say that the first two tracks don't really do much in spite of having some good low-end drones.  There's not much progression there soundwise nor is there dynamics.    About the time "Mer De Mord" kicks in there is some lead guitar, adding some character.  Vini Reilly he is not, however.  Pretty much the rest of the album continues the first two tracks' formula, except maybe some new age/prog rock riffery on "Émissaire".

In the end, She is a rather unexceptional ambient release.  It really fails to be much more than aural wallpaper, and doesn't even succeed in being that.