For the cookies:
½ stick unsalted butter
5 tablespoons sugar
1 teaspoon vanilla
2 cups flour plus 2 tablespoons
4 teaspoons baking powder
For the icing:
2 tablespoons unsalted butter, very soft
1 ¼ cups powdered sugar
2 drops lemon extract
Preheat the oven to 375 degrees.
Make the cookies:
Cream butter and sugar till smooth. Add eggs, vanilla, and lemon extract. Beat to combine. In a separate bowl whisk together the flour and baking powder. Add to the butter-sugar-egg mixture. Beat to combine until a dough forms. Don't over mix. Pinch off one-inch pieces of dough and shape into balls. Place on a baking sheet. Continue with the rest of the dough.
Bake in the middle of the oven for about 15 minutes until cookies are slightly colored golden-tan. Use a spatula to gentle move cookies from baking pan to a rack (or open a brown paper bag flat and let cool on that).
Make the icing:
In a medium mixing bowl, use a spoon to mash the butter flat. Add the sugar. Run tap water until it is very hot. Drizzle in a little hot water – just start with about a teaspoon – and stir to combine, mixing quickly to incorporate the butter. Add more water little by little until you reach a good consistency…like honey.
When cookies are cool, dip them top-first into the icing, then stand them icing-side up on a flat surface. Continue with all the cookies. You can store cookies in airtight tins once the icing has dried and set.