Preheat your oven to 350 degrees.
In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
With your mixer on medium, mix together the butter and sugar until light and fluffy.
Mix in the eggs (one at a time) and then the lemon extract until well combined.
Slowly mix in the flour mixture until well combined, with your mixer set to low. Scrape down the paddle and the sides of the bowl as necessary.
Roll the dough into one inch sized balls. (Optional: Roll in sugar) Place on a parchment lined baking sheet or silicon mat and press down slightly. Space the cookies about two inches apart.
Bake for 10 minutes, rotating the pan halfway through the baking. (I baked mine in three batches)
Let cool on the pan for about two minutes before moving to a cooling rack to cool completely.
After cookies have cooled, melt the icing ingredients together in the microwave in 30 second intervals, stirring in between. Melt until smooth. Drizzle over cookies and allow to cool.