Commenting on height is usually nothing more than a statement of interest. Most women use this to open, and it shows that they want to talk to you. Commenting on situational circumstances is generally just a sign that the opposing person wants to speak with you, so they are using that to get the ball rolling.
I'm on the fringe of the abnormally tall spectrum; I stand about 6'3 tall without shoes and 6'5 tall with shoes on. I often get comments about height from women; they usually ask me how tall I am or say wow you're tall whenever I am standing near them. Height is a great tool of implied value, and as such it should be treated as no big deal to you, though height is generally a big deal to women.
I usually don't transition this into a sexual comment for a few reasons; you already have the sexual appeal in this situation, so there's no need to put a sexual frame around it. If she seems to be clearly in power in the situation, you can certainly use it as a power move to gain the upper hand and tease her about her height as a result, as a few of the guys suggested.
Dorian Gray has the right idea in this situation, it shouldn't be a big deal. It may be intimidating them; no need to go into auto-rejection with her by teasing her or making a sexual comment if this is the case. Simply saying "thanks; (proceed to deep dive or move her)" or "Yeah, (proceed to deep dive or move her)". It's an excellent transition point that you can use as it disrupts the natural flow of conversation. If she uses it at the beginning of a conversation, which is where you'll notice it more often, use it to direct open, "Yeah - hey your eyes are cute.. they look like little half moons; my name is Ross."
I'm not big on becoming good friends with girls that I haven't hooked up with, as I usually end up leading them on without necessarily meaning to. But if you want to maintain a friendly atmosphere, simply never imply sexuality in your conversation. Keep things neutral and friendly instead of sexual and edgy. Smile instead of smirk when you compliment her, display warmth instead of edge. The actual words won't determine much unless you are framing things in a sexual nature.