Prepare Dry Ingredients: Whisk together the dry ingredients in a bowl, including flour, baking powder, and salt. Set this mixture aside for later.
Cream Butter and Sugar: Combine the softened butter and sugar in a mixing bowl until the mixture turns creamy and light. Add the egg and lemon extract, mixing thoroughly.
Incorporate Dry Ingredients: Gradually add the prepared dry ingredients to the butter-sugar mixture, blending until everything is well combined. The dough may have a slightly crumbly texture, which is normal.
Roll Out the Dough: Transfer the dough onto a surface dusted with powdered sugar or flour. Shape it into a ball and roll it out to a thickness of about ¼ inch.
Cut Out Cookie Shapes: Use cookie cutters to create your desired shapes from the rolled-out dough.
Parchment Paper: Line the air fryer basket or air fryer tray with parchment paper. Place your shaped cookies onto the parchment paper.
Air Fry: Set the air fryer temperature to 320 degrees F, and cook for 5-8 minutes until the edges start to brown. Remove cookies; the cookies will harden up as they cool down.
Decorating: After cooling, decorate as desired. Allow icing to dry before storing in an airtight container between layers of parchment paper.