Reconstructions

PS
*šˁl - to cough (SED I No. 61ᵥ; Kogan 2011: 231)
PS
*-šā̆ - her (genitive and accusative pronominal suffix, 3 fem. sg.) (Kogan 2009:69)
The shift *š- > h is distributed between languages the same way as in the realm of independent pronouns of the 3rd person.
PS
*šibb- - kind of snake, worm (SED II No. 200)
PS
*šabˁ- - seven (Kogan 2009: 73)
PS
*šidṯ- - six (Kogan 2009: 73)
PS
*šaḥ(a)r- - dawn, morning (Fronzaroli 1965a: 141, 147, 150; Kogan 2011: 196–197)
PS
*šḥl - to be sharp (Kogan 2015:454, AHw. 1211, CDG 493)

Competing with PES *blḫ - to be sharp.

PS
*šḫn - to be warm, hot (Kogan 2011: 195)
PS
*šaḫ(a)y(-at)- - armpit (SED I No. 240; Kogan 2011: 217)
PS
*šī̆/šī̆ˀ/šī̆ya - she (Kogan 2009:66)
Forms with the initial sibilant, whose primary nature cannot be doubted in view of the data of non-Semitic Afroasiatic languages, are found in Akk. and, to a greater or lesser extent, in MSA. In Ug., Heb., Arb. and Sab. *š- shifts to h- (Kogan 2009:66).