Generally my tinctures are made using the simpler's method. Essentially this means that I stuff a jar full of plant material, then fill it with high proof alcohol. I almost always use fresh plants, but there are a few things that I prefer dried. Especially sweet clover. So far I have used either 100 proof vodka or 151 proof Everclear for my tinctures. 151 is the highest proof that you can get in Michigan, though I know many herbalists that get 190 proof Everclear out of state. I think that 151 proof is good for my needs. I really like the simpler's method of creating tinctures because it feels good and works very well, but for quality control purposes I will likely start using a more scientific method soon. I am also going to begin experimenting with Paracelsian tinctures very soon. By very soon I mean as soon as my current batch of nettle tincture and I are ready to do some experimenting. If people actually start looking at this blog, I would like to begin a tincture exchange system in order to help myself and others broaden their tincture knowledge.