ethanol into fatty acids. It never becomes glycogen. The sugars not converted will get used or converted to fat. Alcohol stops fat burning while accumulating visceral fat. This is the case with beers, some wines and other sweetened alcohol beverages.
The beer belly is both subdermal and visceral fat from the sugars and alcohol.
You will hardly ever see a hard liquor belly. So high proof no added sugar liquors could be considered keto friendly.