Using a vegetable peeler, remove the peel from 10-12 lemons in long strips (reserve the lemons for another use.) Make sure you only peel the YELLOW skin, NO white pith.
Place the lemon peels in a 2-quart jar with a tight lid. Add the Everclear. Let steep for FOUR WEEKS, stir once a week. Keep out of sunlight.
Stir the 750 ml water and 2 1/2 c sugar in a large saucepan over medium heat until the sugar dissolves, about 5 minutes. Do not boil. Cool completely! When completely cool, pour the simple syrup over the lemon/alcohol mixture. Stir once a week for three weeks.
Strain the mixture through a fine strainer or cheesecloth into bottles.
Keep to very cold in freezer - it will not freeze - and enjoy as desired. Limoncello must be served very cold; never warm or at room temperature.