The urethra is the duct through which men and women urinate from.
The Urethral Opening and The Female Sexual Pleasure
The female urethral opening (or the front of the urethra) is very sensitive to stimulation when a woman is sexually aroused.
The Urethra and The Female Ejaculate
The urethra is a highly sensitive place which has erectile tissue and several nerve endings surrounding it…
…rubbing and tapping this spot is highly pleasurable and can lead to some explosive ejaculation.
This is to say, the urethra is also the duct which girls (or women) ejaculate from (female ejaculation) during orgasm.
So all in all, women (or girls) urinate and ejaculate from the same whole – the urethra.