2 cups vodka or brandy
½ cup sugar
¾ cup water
Using a swival blade peeler, peel tangerines, scraping off peel only, avoiding the white membrane. Place peels in a jar with the vodka or brandy. Cover tightly and let steep in a cool, dark place for 3 weeks. Shake jar occassionlly.
When steeping period is complete, strain and filter the liquid.
Combine sugar and water in a heavy sauscepan. Bring to a boil over medium heat. Resuce heat and simmer until sugar has completely dissolved, aobut 3 minutes. Remove from heat and let cool to room temperature.
Combine sugar syrup with the filtered liquid. Pour into bottles and cap tightly. Let age at least 1 month.