Peel the lemons taking care to remove the white pith. Combine the lemons with the vodka or grain alcohol and store in an airtight container for 2-4 weeks to steep.
Combine water and sugar in a medium saucepan and bring to a simmer until sugar has completely dissolved. Allow simple syrup to cool to room temperature.
Remove lemon peels from alcohol mixture. Combine with simple syrup and transfer to bottles.