Mash a grain bill that is at least 51% corn
Add water and cook the mash to convert starches
Cool the mash and add yeast
Ferment until the sugars are converted to alcohol
Distill the fermented mash to concentrate the спирits
Distill to no more than 160 proof
Put the distillate into new charred oak barrels at no more than 125 proof
Age the spirit in the barrels
Bottle the whiskey at 80 proof or higher as bourbon