Thoroughly wash and pat dry the lemons. Carefully remove the zest, being careful not to get any of the bitter white pith, using a vegetable peeler or zester.
Pour the vodka or grain alcohol over the lemon zest that has been placed in a clean glass jar or bottle.
Tightly seal the container and let it infuse for 7–10 days in a cold, dark spot. Make sure to gently shake it every day to ensure that the flavors are well extracted.
Once the infusion time has passed, make the syrup by heating sugar and water together. Stirring continuously, boil the mixture over medium heat until the sugar dissolves completely.
Let the syrup cool until it reaches room temperature.
To get rid of the lemon zest, strain the infusion of alcohol through a fine-mesh strainer. Throw out the zest and pour the liquid into a fresh glass jar or bottle.
Gradually add the cooled syrup to the infused alcohol, tasting as you go until you reach your desired sweetness level.go,
Seal the container tightly and let the limoncello rest for another week to allow the flavors to meld together.
Once fully matured, store the limoncello in the freezer for a refreshing chill before serving.