Preheat your oven to 350 degrees Fahrenheit. Line rimmed baking sheets with parchment paper.
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
2 1/2 cups all purpose flour, 1/2 teaspoon baking powder, 1/2 teaspoon table salt
In a large bowl with a hand mixer or in the bowl of a stand mixer, mix together the butter and sugar until light and fluffy, about three to six minutes.
1 1/2 cups granulated sugar, 14 tablespoons unsalted butter
Mix in the eggs one at a time. Once they are combined, add the lemon extract until well combined. Scrape down the sides of the bowl as necessary.
2 teaspoons lemon extract, 2 large eggs
Add the flour mixture. Mix on low only until the flour is combined enough not to fly out of the bowl. Turn the mixer all the way up, just until combined. Be careful not to over-mix.
Roll the dough into one inch sized balls. Place on the prepared baking sheets about two inches apart. Press down lightly. Bake for 10 minutes, rotating the pan halfway through the baking.
Let cool on the pan for about two minutes before moving to a cooling rack to cool completely.