I behooves me to advise all concerned that distilling spirits ( without paying the tax) is unlawful unless you denature it with some wood alcohol.

Now as to the tax part. If you pay the tax you are golden Seriously you have no issues at all.

It's involved so you really have to want to do it but once you do you'll never have to worry about no revinoors getting a whiff o' yer still.

You need to contact the ATF office in your state and ask about how to get your tax stamp and pay the taxes.
Some manufacturer in your state will be running just such an operation.
You take you booze to them get it stamped and pay your tax. That's it.

And then so long as you don't sell any you are golden.
If you sell it you need to get a state license.
I don't know about giving it away as a gift. I'd guess you'd be OK but, still transferring a controlled substance from one party to another is trafficking no matter whether there is money in the deal or not. So you might want to ask your Attorney General's office about that. -- after you get your federal stamp that is.