Bitcoin has taken its first step towards quantum resistance with the introduction of Bitcoin Improvement Proposal 360 (BIP-360). This proposal formally integrates quantum resistance into Bitcoin's development roadmap, marking a cautious evolution rather than a radical overhaul. BIP-360 addresses the quantum threat by introducing Pay-to-Merkle-Root (P2MR) scripts, which eliminate the key path spending option from the Taproot upgrade, thereby minimizing public key exposure. The P2MR script retains the flexibility of smart contracts and supports multisignature, timelocks, and complex custody structures through Tapscript Merkle trees. While BIP-360 enhances Bitcoin's defense against future quantum threats, it does not achieve full post-quantum security. Existing assets remain vulnerable until users transfer funds to P2MR outputs, and the proposal does not introduce post-quantum signatures. The adoption of BIP-360 will require coordinated updates across wallets, exchanges, and custodial services, with a gradual migration process similar to previous upgrades like SegWit and Taproot.