Beurre le Ponclet is crafted from the milk of specific cow breeds, including Jersiaise, Guernesey, Armoricaine, and Froment du Léon. These cows graze on natural pastures rich in diverse flora, imparting distinct aromatic qualities to the milk. Fresh, warm milk is collected daily and gently skimmed.

The cream is then matured for three days at a cool temperature before being slowly churned and hand-beaten, resulting in a butter with fine, fresh, and smooth fat content. Due to its artisanal production and limited quantities, Beurre le Ponclet is primarily available in select gourmet markets and high-end restaurants.