SWIFT REFUSES MATCHING MILEY TAT

MILEY CYRUS got lotsa headline ink when she inked that tattoo under her left breast that reads “Just Breathe” – a tribute to a friend who died of cystic fibrosis – and now the 17-year-old’s trying to talk 20-year-old galpal TAYLOR SWIFT into hitting a tattoo parlor together to get matchy-matchy skin art that’ll mark them as Best Friends Forever.

Tattoo Virgin gasped when she heard Miley’s scheme to ink teeny guitars on their epidermis: “My mom would KILL me!”

Miley argued that Taylor could hide her first-ever tat on a hidden body part, but Taylor countered that her stage mother/manager often sees her nekkid backstage – and even if she didn’t spot it, wardrobe and makeup people would tip off Mom (not to mention nosey MIKE WALKER)!

Harped budding hoochie-momma Miley: You’re old enough to make your own decisions!

But goody-two- shoes Taylor swiftly gave her final answer: NO! Besides, she added: “I hate needles!