we know that women love attention. Some go as far as putting on pushup bra and wearing short blouses with opening at the chest region to gain attentiong

how do guys remark on such wonderful part of the body in a tasteful and respectful way that would leave both you and her feeling ok afterward

Mumu, mere complimenting her breast if you are not already dating portrays you as a pervert.

You no see her face, height and smile and other neutral parts?

I want to assume that you are asking this question innocently. Well, first of all, it depends on your relationship with the lady in question. If you're just meeting her, then complimenting her breasts would definitely be awkward and inappropriate.

If you've known her for a while, and you know she won't be embarrassed, then simply say 'I don't mean to embarrass you, but you have a lovely set of boobs'.

If not, just generally compliment her. 'You have a beautiful figure/shape' will do.