It's important that these are not dandelions that grow on the side of the road or whatnot or they will be contaminated.
Rinse them and then soak in boiling distilled water and let stand for a minimum of 12 hours. Using a cheesecloth or sieve, reserve the water and make sure to squeeze all the dandelion heads to get all the soaked up water. Throw away the flowers.
Add sugar to the water and lemon. On a low heat, slowly bring mixture to boil stirring gently from time to time with a wooden spoon. Apparently, the wooden spoon thing is important. When the spoon starts "pulling strings" and the mixture gets slightly tacky, take pot off of burner. Transfer to glass jars and voila... you now have dandelion honey.
I've had this and originally spit it out because I was convinced that it had honey in it. It's quite good.
I know that this recipe sounds overly simple and somewhat vague. Also, it just sounds like too much sugar to me but, although I've never made it, it sure was good when I ate it. Tasted just like I remember how honey tastes and I have no idea why.