This article gives an account of what makes achievements valuable. Although the natural thought is that achievements are valuable because of the product, such as a cure for cancer or a work of art, I argue that the value of the product of an achievement is not sufficient to account for its overall value. Rather, I argue that achievements are valuable in virtue of their difficulty. I propose a new perfectionist theory of value that acknowledges the will as a characteristic human capacity, and thus holds that the exercise of the will, and therefore difficulty, is intrinsically valuable.