One explanation for why the bourbon and whiskey from Kentucky (and really, is there any other kind?) is so good? The water:
Kentucky’s water is special. It flows through limestone, which makes it high in magnesium and calcium—minerals that also contribute to the magnificence of the state’s racehorses— and low in iron. These characteristics are good for fermentation and for the eventual flavor of the whiskey.
Also, by legislation, whiskey must be aged in a barrel for 2 years before it can be referred to as bourbon.
unlikelywords.com 
A new oak barrel, in fact. And the mash has to be a certain percentage corn. At least 51%, I think? Though most bourbons on the market today are at least 2/3 corn.
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And when the barrels are done, they go age scotch. I wonder if they bash up the barrels and make charcoal out of them to cook steaks? I doubt it would make a difference, but I bet you could sell “Bourbon/Scotch Barrel Hard Wood Charcoal”.
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Also, by law whiskey must come from Kentucky to be called bourbon, so at least as far as bourbon is concerned, no, there is no other kind.
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I saw that and was wondering whose law? I mean… If you’re a brewer in New York who goes through the trouble of calcifying your water so you can make bourbon, aren’t you going to call it that. I suppose not, if you’re afraid the other liquorers will make fun of you for it at the booze party… Wait, that’s high school…
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US law.
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Actually, it turns out that’s not true.
How about that!
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The water is certainly critical but so is the climate. Kentucky’s cold winters and hot summers allow the bourbon to age in a fashion that other traditional spirits do not. It takes many more years in Scotland or Ireland to get the aging and taste that can be achieved in Kentucky.
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