Heads, hearts, and tails make up the body of a tequila as it is going through the distillation process. Before distillation, we call the liquid mosto muerto. After the first distillation, ordinario. And after the second, Tequila. Through these distillations, the Master Distiller will cut certain percentages, according to their own recipes and likings, at the beginning and the end, called heads and tails. We mention recipes and likings because the procedures involved in this step vary wildly from brand to brand. There is a delicate balance between capturing those essential ethyl alcohols in the heart, and incorporating just the right amount of heads and tails to match your flavor profile.