Premium acoustic guitars are high-end instruments that are made with the finest materials and craftsmanship. They are often hand-built by skilled luthiers and feature a variety of premium materials such as solid woods, bone, and mother-of-pearl inlays. They are generally considered to be of much higher quality than mass-produced, entry-level guitars and have a price tag to match.

Some of the characteristics that define a premium acoustic guitar include:

1. Solid tonewoods: Premium guitars are usually made from solid woods such as spruce, cedar, and mahogany, rather than cheaper laminate woods.
2. Quality craftsmanship: Premium guitars are often hand-built by skilled luthiers, who take great care in ensuring that the instrument is perfectly constructed and set up.
3. High-end hardware: Premium guitars feature high-end hardware such as bone nuts, saddles, and tuners, which can improve the guitar's tone and tuning stability.
4. Attention to detail: Premium guitars are often decorated with intricate inlays, bindings, and purfling, which add to the guitar's aesthetic appeal.

Some popular brands that make premium acoustic guitars include Martin, Taylor, Gibson, Fender, Yamaha, Ibanez, and many others. These guitars are often used by professional musicians and serious hobbyists who are looking for the best possible sound and playability.

It's worth mentioning that the term "premium" is relative, and it can change depending on the target market, the brand, and the specific model.