There’s an allure to the sound and feel of a great electric guitar. Many of us believe those instruments have something special that speaks not just to the ear but to the soul, where every note, every nuance feels personal. As much as we obsess over the pickups, wood, and hardware, there’s a subtler, more controversial character at play: the role of the finish. It’s the shimmering outer skin of the guitar, which some think exists solely for protection and aesthetics, and others insist has a role influencing the voice of the instrument. Builders pontificate about how their choice of finishing material may enhance tone by allowing the guitar to “breathe,” or resonate unfettered. They throw around terms like plasticizers, solids percentages, and “thin skin” to lend support to their claims. Are these people tripping? Say what you will, but I believe there is another truth behind the smoke.