>>16846161
The most important thing: take small sips, only enough to where it mixes with your saliva, or just barely enough to swallow anything. If you're taking big sips, the alcohol simply overpowers everything. Swish it around it your mouth or "chew" and you start getting the idea.
Use a glass that's appropriate for nosing/tasting, one that holds a relatively small volume, and has a smaller mouth so you don't get hit with alcohol when you go in. See pic. Compare sticking your face in a big tumbler full of whisky vs just sniffing the opening of the bottle, it's a huge difference.
It can help to let the drink sit in the glass for 10-30 minutes.
It can help to add a few drops of water, especially to higher proof whiskies.
Nosing is another aspect I've glossed over, but I think just learning to drink the stuff without wincing or burn is more important.
Also, should be obvious but it helps not to drink bottom shelf liquor if you're trying to appreciate taste.