This is the first single to be released from American country artist Billy Currington's fourth studio album. In this song the narrator declares that drinking beer is all he's good for. This follows the "beer is good" content of Currington's 2009 single "People Are Crazy," in which he sung the line "God is great, beer is good and people are crazy."
The song was written by Troy Jones, who also co-wrote "People Are Crazy" with Bobby Braddock.
Currington told Country Weekly that "Beer" was inspired by fond memories of growing up in Rincon, Georgia. "Our Friday night parties weren't in somebody's house. They were in a field somewhere with a bonfire," he said. "We had trucks with loud stereos and kegs in the back... I've got good memories of dirt roads."
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