Well, technically, single malt (scotch whisky) is a distilled beer, except for not having hops in it. They even call it beer before distilling and the brewing process is pretty much the same (again, except for the hops), although it doesn't go through secondary maturation. Off course, they keep the recipe very simple, on most cases probably using a single type of base malt and nothing else. No special/flavouring malts like beer.
But some people nowadays are doing crazy things like distilling real and well-known beers into whisky.
Look at those guys of Seven Stills, from San Francisco, and Sons of Liberty. They're are making whisky (pretty much single malts if you stop to think) from Imperial IPAs and Chocolate Stouts. Those guys from Germany are distilling their classic Marzen style too. Rogue, a brewery in the first place, distill some of their beers as well.
There are even some well-know craft beers which have already been distilled into whiskys, like Samuel Adams' Boston Lager.
Some people go even further: they distill a barrel-aged beer and age the resultant spirit again in the same barrel which the beer came from. Not to mention that sometimes they age their regular spirits in "beers barrels" as well. Confused? Me too. =)
Interesting time we are living nowadays.