Potions - can Muggles make them?

[Blaise]

No: HPFGUIDX 1634

I've been wondering about this vaguely for a while, and I would like 
to see what other people think about it.  

What exactly is magical about potions?  Obviously the ingredients are 
not from normal Muggle plants and animals, but if a Muggle had all 
the ingredients, could he make a potion?  Where does the magic come 
into potions?  

I notice that Neville often gets his potions wrong, but this seems to 
be from following the instructions wrongly rather than any innate 
lack of magic.  I don't really understand how making a potion uses 
magic.  Can anyone help me?  

~Blaise.