Food & Spirits: A tasty libation can make any holiday a bit merrier. Whether you want to personally imbibe or spread the cheer to others, a quality spirit will never disappoint.

Should the spirit of giving inspire the giving of spirits, I recommend these palate pleasing luxe liquors:

Highland Park 40 Year Old Single Malt Scotch Whisky
2007 Distiller of the Year Highland Park has introduced a permanent flagship 40 year old single malt Scotch whisky expression it refers to as a "harmonious masterpiece." Having personally sampled this liquid luxury, I concur. Aged primarily in previously-filled sherry oak casks and with a rich, coppery amber hue, Highland Park 40 Year Old offers a spicy and aromatic bouquet of dark fruits, nutmeg and dark chocolate, with palate notes of toffee and sun dried orange zest. At $2,000 per bottle, Highland Park 40 Year Old is among the world's most luxe libations indeed.

Zacapa Rum 23
Mixers need not apply, as you'll not want to dilute or distract from the deep, rich flavor of this delectable ultra-premium sipping rum. Made in Guatemala from only first-crush virgin sugar cane, Zacapa Rum 23, priced at $45, is a distinctive blend of rums between 6 and 23 years old, which is aged 8,000 feet above seal level to reduce evaporation and help cultivate its dense and exceptionally balanced taste.  This pure and intense rum boasts a sweet fruitiness, with notes of rich vanilla and toasted wood. Whether you enjoy Zacapa Rum 23 neat or on the rocks, it's an experience to be savored.

OTIMA 20 Year Old Tawny Port
While aged Tawny Ports are nothing new, Warre's OTIMA 20 Year Old Tawny Port is certainly meeting, and possibly redefining, 21^st Century standards. This delicate and elegant sipper is a far cry from the dark, full-bodied after-dinner Ports of yesteryear. From its modern packaging in a sleek 500 ml bottle through which you may gaze into the wine's translucent copper hue, to lightweight, balanced flavors rich in nuts and dried fruit, Warre's OTIMA 20 Year Old Tawny is delightfully different. Aged in oak casks, this wine, which retails for $45, features a unique blend of Portuguese grape varieties from the Douro Valley gracefully merged together, resulting in a glamorous beverage meant to be enjoyed at any time of day -- not just after dinner. I applaud Warre's OTIMA 20 Year Old Tawny for its contemporary approach to Port that is understandably enlisting throngs of new Tawny Port devotees.

BACARDI 8
Aged for a minimum of eight years as the name implies, BACARDI 8 is a smooth, rich and intensely flavorful rum which, for seven full generations, was only available to the Bacardi Family. Masterfully crafted by Don Facundo Bacardi himself using the finest sugar cane molasses, the rum is then matured for at least eight years in carefully selected oak barrels. Taste BACARDI 8 and you'll note hints of prune, apricot, nutmeg and vanilla, and will enjoy its satisfying, long-lasting finish. At $19.99 per bottle, BACARDI 8 is one luxurious libation affordable for all.

The Luxe List product review editor Merilee Kern scours the luxury goods marketplace for new and innovative must haves. Product submissions accepted via e-mail at Merilee@JustLuxe.com.

- Merilee Kern
JustLuxé.com's "The Luxe List" Product Review Editor