1) Cream together butter and powdered sugar using a hand mixer or stand mixer.

2) Once the mixture is light and fluffy, add in the lemon extract and continue to stir.

3) In a separate bowl, mix together flour, salt and baking powder.

4) Slowly mix in dry ingredients into butter mixture. Stir until just combined.

5) Wrap dough with plastic wrap and store in the fridge for an hour.

6) Break off a large tablespoon sized piece of dough and roll it into a ball with your hands. Gently flatten the ball and put it on a baking sheet lined with parchment paper. Repeat. You should get about 30 cookies out of the dough batch.

7) Bake cookies at 375 for 10-11 minutes. They should be lightly browned around the edges.

8) Let cookies cool completely and dust with powdered sugar before serving.