In a large mixing bowl, beat the softened 1/2 cup butter and 1/2 cup sugar together until light and fluffy — about 2–3 minutes. This helps create that soft, tender cookie texture.
Beat in the 3 large eggs one at a time, then mix in the 1 teaspoon lemon extract, 1 teaspoon lemon zest, and 1/2 teaspoon vanilla extract until everything is well combined and smooth.
In a separate bowl, whisk together the 2 cups flour and 3 teaspoons level baking powder. Gradually add this dry mixture to the wet ingredients, stirring just until a dough forms. Don’t overmix — you want the cookies soft, not dense.
Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper. Scoop tablespoon-sized portions of dough onto the sheet, leaving a little space between each. Bake for 10–12 minutes or until the edges are lightly golden and the centers look set.
In a small bowl, whisk together 1 cup powdered sugar, 4 tablespoons milk, and 1/2 teaspoon lemon juice until smooth. Adjust the consistency by adding more sugar (thicker) or milk (thinner).
Once the cookies have cooled slightly, drizzle or spread the lemon icing over the tops. Let them set for a few minutes before serving.
Store these cookies in an airtight container for up to 3 days — if they last that long!