Peel the zest from 15 freshly washed, organic lemons being careful to remove any remaining pith from the zest, as this will impart a bitter taste. Reserve the lemons for other uses.
Add the lemon zest and Everclear into a 2 quart sealable glass jar and let steep for 4 to 6 weeks in a cool, dark place to infuse into an aromatic yellow spirit.
After the lemon-Everclear spirit is infused, combine sugar and water in a medium saucepan. Bring to a boil, stirring regularly until sugar is fully dissolved, approximately 5-10 minutes, then let the simple syrup cool to room temperature.
While the simple sugar is cooling, line a strainer with cheesecloth and strain the infused spirit into a large stainless steel pot removing the zest and other solids.
After the simple sugar cools to room temperature, combine it with the lemon-Everclear spirit and mix well. The mixture will be cloudy.
Wash and sanitize three 750ml swing top bottles. Using a funnel and ladle, fill each bottle to 1 to 2 inches from the top.
Again, store the bottles in a cool, dark place or even in your freezer for at least 10 days before drinking, preferably longer, to allow the Limoncello to mellow and become smoother.