Opatience,
I claim them under promotion and/or entertainment. I do a fairly good job of tracking the ones that I give away (and it is important that you do that for the audit if you are ever audited).
For example, I would list it like this:
4/9/04 Fox and Hound with Sean Tucker of Schwab. Discussed potential consulting opportunities with him over drinks and cigars. Drinks: a bazillion single malts costing X and two Partagas 150 A's costing Y.
I keep track of all of my business expenses on a spreadsheet and point to the check number and credit card entry for my purchases so I can verify that I did indeed buy the stuff.