Get the best organic lemons you can. You need unwaxed fruit with a thick skin and bright yellow for the best zest. If you are in Australia, try using Lisbon or Eureka lemons.
Wash your lemons in warm water and scrub to remove any wax. Remove the peel with a very sharp peeler or knife, being careful to remove only the yellow part of the lemon.
You don’t want any of the white pith because this will make the limoncello bitter. You can also use a micro plane to zest your lemons- but I found a good sharp peeler works well
You need a good quality 95 % pure grain alcohol. In Australia you can get this pure polish spirit at Dan Murphys: danmurphys.com.au or in the USA Everclear Alcohol is also a good choice
De-skin the lemons and place in a large container. Pour the 98% proof booze over the top and leave for 40 days and nights, shaking/ mixing occasionally.
Boil the water and add the sugar to make a simple syrup. Cool for 15-20 minutes. Sieve the lemon skins out of the steeped mixture and add the 2 liquids. Leave again for another 40 days to age.
Filtering using large sieve & unbleached coffee filters. I strain the solid skins out after steeping, using cheese-cloth. I filter before and after ageing using paper unbleached coffee filters.
Bottles can be purchased from suppliers such as: www.galaimports.biz/ Clear sticky labels can be printed at home: www.labelsbythesheet.com
After ageing you can do a final filtering and then You have an authentic Limoncello Store in the freezer, remember to serve ice cold.