If you are of Eagle quality, this requirement will be difficult because you'll have so many people to list, you won't know which ones to use! Seriously, any Eagle candidate should have no problem with this. Simply list people who know you well. Try to get a varied selection- meaning, don't list four teachers, rather select people from different areas of your life.

If you do not have an employer, it is permissible to put a line through that title and use the space to list another reference. Since a Scout is reverent, you should have a religious reference.  If your personal religious practices don't include interaction with a pastor, rabbi, priest, or some similar person, list an acquaintance you consider to be a spiritual advisor.

I have seen Scouts who are home-schooled who don't know what to do with the "Educational" line.  If this is the case for you, I suggest you think about other educational sources: music lessons; a sports coach; etc. You could use anyone as a reference who has a major role in one of your educational pursuits.

Your local Scout organization may also have a special form they want you to distribute to your references. This is to provide your Board of Review members with written comments on you. Check with your leadership (Unit, District, or Council, in that order) to see if this is the case for you.

Below is the reference form we use.