how do i tell her

I'd say it depends on how big a can of worms you're prepared to open.

That's assuming you want to tell her because you're considering a non-platonic relationship. If you just want to tell her she's attractive that's not difficult ("you look really good in that dress" or "your hair looks fantastic" - but probably stay away from "you've got a great rack" or "nice ass sis!") but if you are atracted to her sexually that's a lot harder.

There are pleanty of women out there who you will find attractive and who will find you attractive. And a relationship with someone other than your sister would be so less complicated in so many ways.

A very important thing to consider is what your sister's reaction might be if you told her.
 
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