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usually when you see a comment like that using the colloquial (not formal English) contraction " 'er ", it is a substitute for the word "her". In this usage, "her" isn't really referring to anything specific. Again, it is a colloquial expression which, in a very technical explanation, which personifies "Life" (or a situation one has run into in life) as a female and so "time for taking 'er easy" means time to step back and observe, time to relax a little about whatever the issue is...time for taking 'er (her or it--life) easy."
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