Cort EARTH70-12-OP 12-String Open Pore Dreadnought Acoustic Guitar (Natural)Solid Spruce Top: Spruce provides an ideal balance between strength and flexibility, hence its overwhelming popularity as the wood of choice for tops of acoustic guitars. Spruces versatile sonic character makes it ideal for a variety of musical genres and playing styles. Mahogany Back & Sides: Bright yet natural with a strong and warm midrange, the beloved mahogany wood has been a standard for back and sides on premium acoustics for many decades.