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Water, alcohol (made from malted barley that may be smoked over a peat fire), and what are called cogeners. Cogeners are the molecules that attach to the alcohol and/or water during distillation that give each type of liquor its unique flavor. However, the higher proof you distill something to, or the more times you do it, removes more and more of these cogeners. That's why Vodka is distilled a bunch of times to around 195 proof, but Scotch is only distilled a couple of times to less than 100 proof. In Scotch, you want to taste the cogeners.

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Q: What are the incredent of scotch?
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