Wash and dry lemons.

Using a peeler, peel outer skin of lemons with as little as white part (pith) 

Place lemon peels in a glass jar or container. 

Pour vodka over peels and cover container with plastic wrap. 

Keep on counter 4-7 days. 

Day before bottling, make simple syrup

In a small saucepan add 3 1/2 cups water and 2 cups of white cane sugar. Simmer over medium-high heat until all the sugar has dissolved. Turn off heat and allow to cool completely. 

When syrup is cooled, pour over vodka mixture and allow to sit 24 hours. 

Strain limoncello through a mesh strainer and discard lemon peels. Transfer the limoncello into bottles with a funnel. Seal bottles and store in pantry or refrigerator. 

Serve cold.