In order to make bourbon you simply need to follow your ABC’s
A = America, According to H. Con. Res. 57 passed in 1964, Bourbon Whiskey is a distinctive product of the United States.
B = Barrel, Bourbon Whiskey must enter a brand new charred container for one second or more.
C = Corn, The mash bill for Bourbon Whiskey must be 51% or more corn.