Call me sensitive or whatever, I do not care.
Whistling, for me is a talent. Not everyone can call the wind through their mouth. Or if one can do that, maybe that is the best they can go, just like me. And so I am in awe when I hear people do the sexy whistle *woot woot*. I am even more amaze by people who can whistle to various tunes like songs. It is like those instrumental music.
But when whistling is done when someone is still sleeping, I find it rude. I do not find the whistling to the tune of a love song lovely. I find it noisy. And what sucks more, you cannot tell the person whistling to stop and he does not because for that person, he is not doing any harm. But for me, he is interrupting sleep, but then again, it is probably just me.