He is not so [ as is more common] good as she (is). 'Her' is common, but not standard.
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coloradayHe is not so good as (her or she ?).He is not as good as her. (OK. Informal/casual)
Yoong LiatcoloradayHe is not so good as (her or she ?).He is not as good as her. (OK. Informal/casual)
He is not as good as she. (formal)
He is not so as good as she is. (formal - rarely used)
This is used so rarely that I have never seen it.
PhilipYoong LiatcoloradayHe is not so good as (her or she ?).He is not as good as her. (OK. Informal/casual)
He is not as good as she. (formal)
He is not so as good asshe is.