Most likely it is a decision based on economics rather than scientific reasoning.
 
She-hulk should  possess an extreme mesomorph physique just as the hulk does such as this:

The truth is that it really depends who is drawing her. I remember in her series, a few years ago I think by Dan Slott, she was drawn more bulky but still cute and sexy. Really depends who is drawing her though. Not really Marvel's fault though. She isn't exactly the HULK either though, she didn't get hit with the same rays and is not as strong as he is. Same could be said for Wonder Woman, if she is supposed to be so strong... why isn't she ripping with muscles. Really depends on the artist.

"All of these scientific answers are complete B.S. There is no scientific reason She Hulk has no muscle. None. Zero.  She Hulk has no muscle because Marvel doesn't MAKE muscular women. Period. No matter how much Strength the female is supposed to have, they will never draw them REGULARLY with larger than 14" biceps and maybe some abs. Make yourself a list of Superstrength females. Now do a muscle check. EXACTLY.   There is ONE exception. And that is Titania, a bad guy. Good guy females do not get muscle. There is a sexist attitude that muscles are a man only trait. I stand by my long time belief that if you were to take a picture of She Hulk that was not wearing a uniform, copy it and save it as a Black and White image, no one would ever be able to tell you which Marvel character you were showing them. Its a lazy tactic where any picture of Jennifer GREEN is She-Hulk.  Characters like Bishop and Cyclops are drawn with more more muscle, despite having no special strength powers, then female characters listed as capable of lifting double digits in terms of tonnage. Its sexist, pure and simple to sell comics. And I really don't think its too much to ask for 5 - 10 females to be drawn accurately with upper limit bodybuilder style muscles when the other 3,000 Marvel women are drawn like they came out of MAXIM magazine. "

i love she-hulk that  is my girl sexy as hell ! 

Plane and simple. Girls with neck muscles bulging up to their noses are not hot. Power girl even pushes the line a bit but she's got the forty pound chest to back up the sex appeal. I think some artists have a good medium between muscles and femininity though.

She need to look more powerful and not just tall, having said that I don’t interested in another smashing brute, but rather more of a martial artist and tactician, Kind of like an improvement on the super soldier in terms of physical capabilities and on the hulk in terms of precision, control and utilization of those capabilities.

A nice guide line on how to present her in comics for the artist is simply to make her look bigger and stronger then Cap America, while more nimble then hulk.

Because of lady-sex-appeal.

1.she is not the only lady around to Fill these shoes.
2.still got Jennifer Walters form of the character.
3.IMO Bad@$$-appeal will do more good for her character and differentiate her.

Super old post, but just mentioning that she's totally jacked in grey-hulk or w.e. You see it when she's asking Carol what happened to her cousin, Bruce, and completely destroys the rails of her hospital bed, due to her huge bulging muscles. Also, she's jacked in the new Hulk series which is just about her, since she's now the only Hulk (not counting Cho).

@xXRedTokyoXx: She's not any bigger than Wonder woman

I think she's much larger.

She does.

She does though.

She really does though.

@hyperion616: I would rather put it as having a balance between the "She" part and the "Hulk" part. Clearly muscular, But in the way girls get muscular naturally.

Who are you comparing her to because on average shes huge compared to the average super heroine.

@rex-mchero:

By naturaly i take it you meant just calisthenics and weight lifting withot any other factor, if so thats not balanced at all..."the way girls get muscular naturally" basically will be just the She without the Hulk. Naturaly girls/women build very little muscle mass compared to what men can achieve naturaly so might as well change her name to She Green.

Pluse it make the transformation to be visually unimpresive.

She does now. Are you happy, guy from 2009?

@toratorn: Fancy seeing you here, Mr. Grimm.

@ironmanfeats: He hasn’t posted on there in years lol

i think logan would have sex with her if she did not sleep with jugs ik it was not our jen but logan might not know that.