Thoroughly scrub lemons with a veggie brush. Using a vegetable peeler, remove the yellow portion of the peel in narrow strips; measure 2 cups lemon peel. If desired, juice lemons and reserve juice for another use.)In a sterilized 2 quart glass jar, combine the 2 cups lemon peel and vodka.
Cover jar with a tight-fitting lid. Allow to stand in a cool, dry, place for 10 days, gently swirling the mixture in the jar each day. Strain mixture through a fine mesh sieve set in a large bowl, discard lemon peel. Return the lemon infused vodka to the jar.
For syrup, in a medium saucepan, combine sugar and the water. Bring to boiling,stirring until sugar dissolves. Remove from heat, cool for 30 minutes.
Pour cooled syrup into the lemon-infused vodka; stir to combine. Cover and chill overnight. Transfer limoncello to sterilized half pint jars or bottles. Seal and label. Store for up to 1 month in the frig. Makes about 7 half pints.