AC100 To enhance resonance and create a more genuine classical guitar sound, the classic style AC models have been redesigned. The traditional, rich, and pleasantly mellow tone is produced by the good combination of tone-woods. The Cort AC series requires a little less accuracy and sharpness for a good tone, and it is very forgiving of student errors. The AC100 has a spruce top, a mahogany back and sides, a fingerboard made of Merbau, and strings made of Savarez crystal. Top Spruce Because it strikes the perfect balance between strength and flexibility, spruce is the wood of choice for acoustic guitar tops. It is perfect for a wide range of musical genres and playing styles due to its adaptable sonic character. Mahogany Sides & Back The cherished mahogany wood, which has a warm and robust midrange and is bright yet natural, has been a standard for