Cognac is produced through a traditional batch process known as Charentais double distillation, a method that has remained largely unchanged since the 16th century. This process utilizes handcrafted copper pot stills, or "alambic Charentais," which consist of a boiler, a characteristic "chapiteau" (head), a "col de cygne" (swan’s neck), and a condensing coil. In the first distillation, or "première chauffe," white wine is heated to produce a cloudy liquid called "brouillis," with an alcohol content of approximately 28–32%. This is followed by the "bonne chauffe" (the second heating), where the brouillis is distilled again. During this phase, the distiller performs "la coupe" (the cut), separating the "heads" and "tails" to isolate the "cœur" (heart), a clear eau-de-vie at roughly 70% alcohol that captures the essential aromatic character of the spirit.

While the fundamental principles of the double distillation dance are strictly regulated by the Appellation d'Origine Contrôlée (AOC), modern production has introduced technological refinements to enhance consistency and artistry. Historically, stills were heated by wood or charcoal, but contemporary distilleries typically use gas-burning systems often assisted by computer-controlled monitoring to manage temperature and volatility with high precision. Distillers also make sophisticated decisions regarding "lees" (yeast residue); modern houses like Martell may remove lees for a lighter, fruitier profile, while others embrace them to create richer, more complex spirits. Additionally, advanced techniques like fractional distillation are used in modern perfumery to extract "cognac oil" from the lees or the distillation residue, capturing the boozy, oaky essence of the spirit for use in fine fragrances.

The Cognac note gained significant mainstream recognition and popularity through its masterful use in By Kilian’s line of fragrances, establishing the modern "boozy gourmand" trend. The iconic Angels' Share is arguably the most famous example, where the Cognac note provides an intoxicating, warm, and spicy opening, blending seamlessly with cinnamon, tonka bean, and vanilla to create an enveloping, dessert-like aroma. Similarly, Apple Brandy on the Rocks showcases the note by pairing its deep, aged booziness with a crisp apple accord and an oak barrel base, offering a sophisticated, celebratory scent that captures the essence of a luxurious, high-end cocktail.

Beyond the outright gourmand category, Cognac is highly valued for adding sophisticated depth to classic woody and oriental structures, particularly in high-end men's and unisex fragrances. In Penhaligon's The Tragedy of Lord George, the note introduces a rich, oaky warmth that complements the scent's deep, shaving-soap-like fougère and woody core, lending an air of distinguished elegance and mystery. Furthermore, the note's ability to blend seamlessly with resins and dark spices is evident in compositions like Roja Dove Enigma Pour Homme, where it contributes to a dense, complex, and intoxicating amber-vanilla character, elevating the scent's opulent and classic profile.

In contemporary niche perfumery, the Cognac note is frequently employed to enhance fruity and complex oriental blends by amplifying their inherent sweetness and depth. The note is pivotal in fragrances that feature plum or cherry, such as Tom Ford Bitter Peach, where its boozy warmth rounds out the fruit's juiciness and adds a decadent, adult complexity. Other houses utilize it as a base for exotic gourmands, like BORNTOSTANDOUT Drunk Saffron and Scents Of Wood Plum in Cognac, showcasing its versatile harmony with notes like saffron, plum, caramel, and coffee to create rich, comforting, and subtly spicy compositions that are popular for cooler seasons.