It depends on the nature of the comment and how it was said...I dont find it too amusing when guys try to grab me or say degreading things of course...
but if a guy gives me a compliment and seems sincere about it, I just say thanks and smile... I think that a guy can give a girl a compliment without sounding like he is "coming on to her"...
Sometimes girls dont know how to take the compliments you give them I guess, kinda like they are unexpected..I think it can be overdone, like giving them too many compliments.