For the Cookies

1. Preheat your oven to 350 degrees Fahrenheit and line baking sheets with parchment paper to ensure the cookies come off of the pan cleanly after baking.
2. In a large bowl, use a whisk to stir slightly cooled melted butter, granulated sugar, room temperature egg, and lemon extract together until smooth and fully combined.
3. Pour all purpose flour, baking powder, baking soda, and salt into the dough. Use a rubber spatula to mix the dry ingredients into the wet until all flour pieces disappear into the batter.
4. Roll the dough into about 2-tablespoon (40g) sized balls.
5. Bake the cookies for 5-8 minutes or until the edges look light golden brown, the tops look pale, and the tops are beginning to crack.
6. Allow the cookies to fully cool before decorating.

For the Frosting

1. In a large bowl with a hand mixer or in the bowl of a stand mixer that is fitted with a paddle attachment, beat the room temperature butter and cream cheese together on high speed until smooth.
2. Add powdered sugar to the mixture, and beat on low speed to avoid spilling the powdered sugar. Scrape down the sides and the bottom of the bowl with a rubber spatula to ensure all of the ingredients are properly incorporated.
3. Pour milk into the bowl and beat on high speed for 2-3 minutes until the frosting becomes velvety, smooth, and bright white in color. For more control, transfer the frosting to a piping bag or zippable plastic bag with the corner cut off of it if desired.
4. Frost the cookies with the cream cheese frosting, and store tightly covered or in an airtight container in the fridge for up 4 days or in the freezer for up to 3 months.