01 -
Preheat oven to 350°F.
02 -
In a large bowl, combine the flour, baking powder, baking soda, and salt. Set aside.
03 -
In the bowl of a stand mixer, beat together the sugar and butter until light and fluffy.
04 -
Add the eggs one at a time, beating well after each addition. Beat in the lemon extract.
05 -
Lower the mixer speed and gradually mix in the flour mixture until fully blended into a dough.
06 -
Using a small cookie scoop, portion dough onto a parchment-lined baking tray.
07 -
Bake for 7 to 10 minutes, or until the bottoms are light golden brown. Remove from oven and transfer cookies to a wire rack to cool completely.
08 -
In a small bowl, whisk together powdered sugar, lemon extract, vegetable oil, and warm milk. Adjust consistency with additional milk if needed.
09 -
Dip the tops of the cooled cookies into the glaze, then immediately decorate with sprinkles or crushed candy pieces. Let set until completely dried.