The AC120CE is a cutaway classical guitar built around a spruce top and mahogany back and sides. Its body has been reworked to improve resonance, aiming for a deep, mellow traditional tone that is forgiving for students. Traditional fan bracing is used inside to support the vibration of nylon strings, and the Venetian cutaway gives easier access to the upper frets.

The neck is mahogany with a U-shaped profile, a merbau fingerboard, 19 frets and a 52mm nut width. A classical head volute is meant to make the fretting-hand thumb more comfortable. It is strung with Savarez Cristal Corum high-tension nylon strings, which pair polished silver-wound basses with Cristal trebles.

For amplified use it carries the Cort CE304T system with a 3-band EQ and a built-in LED tuner, so it can be plugged into a PA or amp. It comes in an Open Pore finish and is supplied without a case.