This is what I've picked up.. There are two types of fat cells - Subcutaneous and Visceral.
The hard fat located inside the belly (Visceral fat) requires excessive beer consumption in combination with food intake, especially food with high fat content for example bacon, fried food, cream, butter (this type of food will also stick inside your veins and arteries)...
The soft fat (Subcutaneous fat, located directly above the abdominal muscles and just below the skin) on the other hand develops from excessive carb consumption. So my advice is to eat lots of carbohydrates (pasta, potatoes, rice, bread) and avoid the bad fats, you will soon notice a soft layer of fat developing on your belly

More carbs less fat!