Carefully zest the skin of the lemon into a glass container that has a tight-fitting lid. Note: it's okay to get down into the bitter white flesh since this product is not being eaten.
Add 3 heaping tablespoons of granulated sugar into the container.
Mix the lemon zest and sugar together until combined completely.
Rub the mixture between damp hands or onto elbows and feet in slow circular motions over the sink or tub. I'd recommend being gentle your first use to see just how much scrubbing may be needed.
Rinse the scrub off with warm water, using caution especially if standing in the tub or shower and pat dry with a clean towel.
Notes
You can replace the lemon zest with 3 drops of lemon essential oil and add 1 teaspoon coconut or olive oil for extra moisturizing.