To break down the alcohol-containing compounds in the body, the liver makes liver cells. Two of the cells that react when alcohol is consumed in the body are peroxisomes, which oxidize harmful compounds, and the smooth ER, which detoxifies the toxins in the bloodstream. So, in response to your question, yes, there is a difference between my friend and I in terms of our smooth ER and peroxisome because their liver contains more of those in comparison to mine.