1. Preheat water bath using immersion circulator to 135 degrees F.
2. Use a vegetable peeler to remove the rinds from the lemons, peeling off as little of the white rind as possible.
3. Add the vodka and lemon peels to a quart sized jar. Place in water bath and cook for 2 hours.
4. While the vodka mixture is cooking, make simple syrup by combining water and sugar in a saucepan over low heat. Cook until sugar is dissolved, about 15 minutes, stirring occasionally. Let cool to room temperature.
5. When vodka mixture is done, strain mixture into a large bowl and discard lemon peels. Add simple syrup and whisk to combine.
6. Pour into airtight jars and refrigerate.

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