The first thing you have to insist on is a lovely, clean glass. We've all been to those bars.
The next step is actually something you never do. You never swirl the whiskey. You swirl wine because it's between 12-14% alcohol and you need to agitate wine to get it to evaporate and carry up the glass and to your nose. Scotch by law is a minimum 40% ABV so you don't need to agitate it.
In fact a good Scotch is like a good Scotsman, it's already agitated enough! (Kieron's words, not ours).
Hold the glass under your chin to let the rich vapor rise up. And when you're ready, bring it up to your nose and take a gentle breath through your nose and mouth. Keep your lips parted.
Now the first time you're really acclimatizing yourself to the Scotch so you take the glass away and do it a second time. The second time you've gotten past the alcohol scent and are picking up the heavier notes like dried fruits and raisins. Then you breathe out and breathe in and go back a third time. The third time you've gotten past the heavier notes and are experiencing some of the gentler, floral notes like citruses and vanillas.
Hold up the glass at a 45-degree angle to examine the color which means -- nothing. A darker Scotch is older; it isn't better, it's just darker. Now, you're going to taste the whiskey. Take a tiny little bite and chew it five or six times. The smaller the bite you take and the more you chew it, the more you break down the oils that are present.
The idea is you wouldn't gulp down an expensive steak - you cut it into little bites and enjoy it. Same with Scotch. Then, drink to your liking. Responsibly, of course.