In a heavy bottomed pot over medium heat, add the sugar and water. Stir until the sugar dissolves. 

Remove from heat and add the pine sprigs. 

Let the mixture infuse for 20 minutes. Remove the pine sprigs and store in a glass jar until ready to use for up to 4 days.

Add ice to highball glasses.

Shake the gin and pine simple syrup in a cocktail shaker over ice.

Strain into a glass.

Carefully pour the Limoncello on top of each. It will sit as it's own layer until stirred.

Serve with a simple pine sprig or rosemary for garnish.

Toast and enjoy