I make this for holiday gifts for close friends.

Zest of 4 tangerines

2 1/2 cups alcohol 100 proof vodka

2 ½ cup water

1 ½ cup sugar

Wash and dry the tangerines.
Pell the tangerines using potato peeler (that way you use orange zest only and avoid bitterness).
Place tangerine zest into a glass jar big enough to pour the zest with alcohol.
Let it stay aside for 21 days in closed glass jar. Avoid direct sunlight. Shake occasionally.
Pour the alcohol through a metal sieve to catch tangerine zest. You will have 2 ½ cups of beautiful orange colored alcohol. Leave aside.
In a medium sized pot, on medium heat, stir water and sugar until sugar is dissolved. It is not necessary to boil the water. Let it cool completely.
Pour alcohol into the sugary water, stir and pour into glass bottles.
Rest Limoncello in the bottles for 15 days before consuming.
To enjoy the flavours intensively, once Limoncello is ready for consuming, place the bottle into the freezer and enjoy after lunch during hot days of summer.

Here is the label I made for the bottle. We gave it all to our close friends.