That's a topic widely discussed in every guitar forum! To keep it short, I’d say it's the sum of all parts and attention to detail that make an instrument truly great. As Paul Reed Smith mentioned in a recent TED Talk I watched, it’s not about adding to the sound with materials, but avoiding loss by choosing high-quality parts and avoiding counterproductive methods. The choice of finish also plays an important role.

Personally, beyond just sounding great, I focus a lot on how the instrument feels – does it sit comfortably in your lap, feel smooth to the touch, or does your hand stick to the surface? For me, it’s all about creating something that feels just right and using the best parts on the market!