Using a vegetable peeler, carefully peel zest from lemons, avoiding the white pith (the pith is bitter). Combine lemon zest, sugar and 1 cup (250 mL) water in small saucepan; bring to a boil and cook about 5 min., until sugar dissolves and mixture is syrupy. Cool lemon syrup completely. Use immediately or cover and store (keeping lemon zest in mixture) in refrigerator up to 2 weeks.
To make drinks, add 1 tbsp (15 mL) each lemon syrup and limoncello into each of 8 cappuccino cups. Finely chop 1 tsp (5 mL) lemon zest (from syrup); reserve for garnish.
Heat milk in saucepan set over medium heat about 5 min., until steaming. Use a milk frother or whisk to whip until frothy. Divide espresso among the 8 cups; top with frothed milk. Garnish with chopped lemon zest and pinch of cinnamon.
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