Wash lemons with a vegetable brush and hot water to remove any reside of pesticides or wax; pat the lemons dry. Using a potato peeler, take all the lemon rinds off the lemons so there is no white pith on the peel*. Place the rind-peelings in a large container with Everclear alcohol. Cover the container and let it sit for seven days.
On the eighth day, strain the peels from alcohol; discard peels.
In a large saucepan, make a simple syrup by combining the water and sugar in saucepan, bring to a boil for a couple minutes. Remove from heat and let simple syrup cool to room temperature. Add to alcohol.
I like to keep my Limoncello in the freezer so it’s nice and cold when ready to drink!