Recipe Type: All Grain
Yeast: Safale S-04
Yeast Starter: Only if you use liquid
Batch Size (Gallons): 5.5
Original Gravity: 1.060
Final Gravity: 1.014
IBU: 22
Boiling Time (Minutes): 60
Color: 16SRM
Primary Fermentation (# of Days & Temp): 2 Weeks
Secondary Fermentation (# of Days & Temp): 2 Weeks
Tasting Notes: Smokey, fairly malty, a little toasty, but very clean

Assuming 82% efficiency (Add 2-row if you get less):

9.5lbs 2-Row
1lb Crystal 80L
8oz Carapils
2oz Roasted Barely (This is the 300L RB. If you have 500L cut it back to 1.5oz, or maybe even 1oz)
0.5-1oz Peat Smoked Malt. This part is personal preference, I like a little less peat (0.5oz). Don't go over 1oz, this stuff is potent.
1.5oz Kent Goldings @ 60min
Mash @ 151*

Ferment with Safale S-04, WLP007, or your favorite highly flocculate British strain @ 62-64*. Definitely ferment this on the cool side. I'd even be tempted to go as low as 60*. I'd lean towards WLP002 or WLP007 rather than S04, which tends to leave a tart 'twang' to the beer. The cleaner english yeasts are better for this beer.

Targets: OG:1.060, FG: 1.014, SRM: 16, IBU: 22, ABV: 6.0%

This turns out dangerously close to the real Kiltlifter. The only difference I can taste is some subtle yeast characters that would be hard to match without Four Peaks exact strain. This is a pretty simple, malt forward Scottish with some smokey notes, and light heat from the alcohol.

I'll post a picture next to the real-deal in the next 3-5 days, I'm waiting for the last little bit of chill-haze on my current batch to fall out.