This simple, old-fashioned Scottish side dish consists of toasted oatmeal and chopped onions, sautéed in suet, lard, drippings, butter, or other fat. Skirlie is often enjoyed at Hogmanay celebrations, either as an accompaniment to various meat dishes or with mashed potatoes, as it gives them a nice, crunchy texture.

In the northeast of Scotland, skirlie is most often enjoyed with mince and tatties (minced beef and potato mash), a Scottish favorite.