Do you drink, Veeky Forums?
Alcohol is a poison that will not only kill you, but make you fat and subtract muscle. There is no nutritional value to alcohol. It's essentially just a form of poison that your body can carry into the bloodstram. Whenever you get drunk, you are poisoning yourself intentionally.
To say alcohol is "empty calories" is to imply there is nutritional value in the things it is mixed into. Most alcohol drinks are fruity drinks. Most people don't drink on an empty stomach. You may start by drinking a beer (Or, liquid wheat) and then proceed to eat pretzels because you are hungry. Then of course the food stimulus has faded, so you need more beer. All the while you are getting more drunk and less concerned about being a fat, ugly fuck.
Of course the next day you have a hang over, so you need to eat again to flush the alcohol out of your system, along with consume things like coffee, that may or may not have cream and sugar in it. A full night of binge drinking could add about 8,000 calories to your diet. And these are not quality calories, like complete proteins, or nutrients. These do nothing but starve your muscles as they dilute braincells and destroy your ability to make good decisions.
This is all obviously aside from the fact that alcohol causes countless deaths and legal problems, including the fact that women can claim you raped them if you consentually fuck them while drunk. There is no mental state that can be achieved through alcohol that can't be achieved elsewhere without becoming a fat, depressed fuck who is endangering his life.