An impressive monument to an individual's overcoming of shallow goals of physical beauty. It is a large round sign of self confidence and the ability to shotgun a 24oz without giving it a second thought. It is proudly worn by people who would rather party with their friends than spend all available time in the gym in order to look better than said friends.
(Lance) Hey Jim, nice beer gut, I see you traded in that 6 pack for a keg
(Jim) Oh yeah, well while you were at the gym until 2AM last night I ran into your girlfriend at a party and she rode my chubby ass raw
When someone has consumed an unhealthy amount of alcohol to work on their abnormaly large belly and turn it into a beer gut.
Jodie has been on the beers again, have you seen the size of her Beer Gut!!