Part 1:
10-12 lemons (organic preferred - since you use the peel)
1 750ml bottle vodka (100 proof is best)
Peel the lemons making sure not to get any white pith, which is bitter. Put all peels in a glass pitcher. Pour vodka over the peels, seal the pitcher with saran wrap and a rubber band, and store in a cool dark place for 1-2 weeks. I imagine the longer you store it, the more lemony it gets!
Part 2:
3 cups water
2 1/2 cups sugar
Bring water and sugar to a simmer until sugar dissolves to make a simple syrup. Remove from heat and let cool to room temp. Pour vodka through a strainer to remove lemon peels. Mix with simple syrup. Transfer the limoncello to two smaller bottles and store in the freezer.
Part 3:
Serve straight from the freezer. Enjoy!