Help me settle a bet!
I had to defend that (correct) position a few months ago while taking a boating course. I finally convinced the group (and instructor - yikes!) that it comes down to a matter of your frame of reference. If you''re standing on the shore with the wind and waves beating you up, you don''t think of it as the "lee shore", but when you''re in a boat to windward of that shore, then it becomes the "lee shore" to you.
Glad you won your bet!