Pour Everclear into a large 2 quart mason jar. Use a wide mouth vegetable peeler to peel skin off of lemons - avoid peeling the white pith with the skin. Place the lemon peels in the mason jar with the Everclear. Put lid on mason jar and store in a dark cupboard for 3-4 weeks.
After 3-4 weeks its time to put it all together! Add water and sugar to a saucepan over medium heat until the sugar completely dissolves to make simple syrup, approx 5 mins. Pour simple syrup over Everclear/lemon peel mixture. Cover and let it sit overnight. The next day use a fine strainer to strain the liquid into a pitcher. Add more water to dilute if it's too strong. Transfer to individual bottles and store in the freezer. Best served chilled in a cold glass.
Recipe by Good Thyme Kitchen at https://www.goodthymekitchen.com/homemade-limoncello/