First, preheat the oven to 350°F.
Meanwhile cream the sugar and butter with a hand mixer.
Mix in the flour and baking powder.
Beat in the eggs, one at a time, beating well after each addition.
Mix in the lemon extract.
Use a small cookie scoop to scoop out cookies and lay they on a parchment-covered baking sheet.
Cook for about 12 minutes or until the cookies are springy in the middle.
Let them cool for 10 minutes on the baking tray and then finish cooling on a wire rack.
Whisk together the ingredients for the glaze.
Dip the cookies in the glaze and put them back on the rack so the glaze can set.