Somewhat the same as downing cough syrup. Different chemicals, similar effects. Cough syrups contain Dextromethorphan (more commonly known as DXM). Downing cough syrup can sometimes be a little more dangerous though because a lot if these young kids don't always read the ingredient labels, and some cough syrups contain acetaminophen, which can be can be fatal by causing liver failure, even just at moderately high doses.