diff --git a/input/script_desc.go b/input/script_desc.go
new file mode 100644
index 000000000..77007ed30
--- /dev/null
+++ b/input/script_desc.go
@@ -0,0 +1,112 @@
+package input
+
+import (
+	"errors"
+
+	"github.com/btcsuite/btcd/btcec/v2"
+	"github.com/btcsuite/btcd/txscript"
+	"github.com/lightningnetwork/lnd/lnutils"
+)
+
+// UnknownScriptTypeErr is returned when an unknown script type is encountered.
+var UnknownScriptTypeErr = errors.New("unknown script type")
+
+// ScriptPath is used to indicate the spending path of a given script. Possible
+// paths include: timeout, success, revocation, and others.
+type ScriptPath uint8
+
+const (
+	// ScriptPathTimeout is a script path that can be taken only after a
+	// timeout has elapsed.
+	ScriptPathTimeout ScriptPath = iota
+
+	// ScriptPathSuccess is a script path that can be taken only with some
+	// secret data.
+	ScriptPathSuccess
+
+	// ScriptPathRevocation is a script path used when a contract has been
+	// breached.
+	ScriptPathRevocation
+
+	// ScriptPathDelay is a script path used when a contract has has
+	// relative delay that must elapse before it can be swept.
+	ScriptPathDelay
+)
+
+// ScriptDesciptor is an interface that abstracts over the various ways a
+// pkScript can be spent from an output. This supports both normal p2wsh
+// (witness script, etc), and also tapscript paths which have distinct
+// tapscript leaves.
+type ScriptDescriptor interface {
+	// PkScript is the public key script that commits to the final
+	// contract.
+	PkScript() []byte
+
+	// WitnessScript returns the witness script that we'll use when signing
+	// for the remote party, and also verifying signatures on our
+	// transactions. As an example, when we create an outgoing HTLC for the
+	// remote party, we want to sign their success path.
+	//
+	// TODO(roasbeef): break out into HTLC specific desc? or Branching Desc
+	// w/ the below?
+	WitnessScriptToSign() []byte
+
+	// WitnessScriptForPath returns the witness script for the given
+	// spending path. An error is returned if the path is unknown. This is
+	// useful as when constructing a contrl block for a given path, one
+	// also needs witness script being signed.
+	WitnessScriptForPath(path ScriptPath) ([]byte, error)
+}
+
+// TapscriptDescriptor is a super-set of the normal script multiplexer that
+// adds in taproot specific details such as the control block, or top-level tap
+// tweak.
+type TapscriptDescriptor interface {
+	ScriptDescriptor
+
+	// CtrlBlockForPath returns the control block for the given spending
+	// path. For unknown paths, an error is returned.
+	CtrlBlockForPath(path ScriptPath) (*txscript.ControlBlock, error)
+
+	// TapTweak returns the top-level taproot tweak for the script.
+	TapTweak() []byte
+
+	// TapScriptTree returns the underlying tapscript tree.
+	TapScriptTree() *txscript.IndexedTapScriptTree
+}
+
+// ScriptTree holds the contents needed to spend a script within a tapscript
+// tree.
+type ScriptTree struct {
+	// InternalKey is the internal key of the Taproot output key.
+	InternalKey *btcec.PublicKey
+
+	// TaprootKey is the key that will be used to generate the taproot
+	// output.
+	TaprootKey *btcec.PublicKey
+
+	// TapscriptTree is the full tapscript tree that also includes the
+	// control block needed to spend each of the leaves.
+	TapscriptTree *txscript.IndexedTapScriptTree
+
+	// TapscriptTreeRoot is the root hash of the tapscript tree.
+	TapscriptRoot []byte
+}
+
+// PkScript is the public key script that commits to the final contract.
+func (s *ScriptTree) PkScript() []byte {
+	// Script building can never internally return an error, so we ignore
+	// the error to simplify the interface.
+	pkScript, _ := PayToTaprootScript(s.TaprootKey)
+	return pkScript
+}
+
+// TapTweak returns the top-level taproot tweak for the script.
+func (s *ScriptTree) TapTweak() []byte {
+	return lnutils.ByteSlice(s.TapscriptTree.RootNode.TapHash())
+}
+
+// TapScriptTree returns the underlying tapscript tree.
+func (s *ScriptTree) TapScriptTree() *txscript.IndexedTapScriptTree {
+	return s.TapscriptTree
+}
diff --git a/lnutils/memory.go b/lnutils/memory.go
index e9966418c..1a85035ec 100644
--- a/lnutils/memory.go
+++ b/lnutils/memory.go
@@ -1,8 +1,21 @@
 package lnutils
 
-// PTr returns the pointer of the given value. This is useful in instances
+// Ptr returns the pointer of the given value. This is useful in instances
 // where a function returns the value, but a pointer is wanted. Without this,
 // then an intermediate variable is needed.
 func Ptr[T any](v T) *T {
 	return &v
 }
+
+// ByteArray is a type constraint for type that reduces down to a fixed sized
+// array.
+type ByteArray interface {
+	~[32]byte
+}
+
+// ByteSlice takes a byte array, and returns a slice. This is useful when a
+// function returns an array, but a slice is wanted. Without this, then an
+// intermediate variable is needed.
+func ByteSlice[T ByteArray](v T) []byte {
+	return v[:]
+}