1. Add butter and sugar in large bowl and mix.
2. Add the egg and lemon extract.
3. Using a separate bowl, sift flour, baking powder, and salt.
4. Add flour mixture to butter mixture and mix well.
5. Lightly grease cookie sheets.
6. Bake at 350F for 9 to 10 minutes or until golden.
7. Cool for 5 minutes before removing to wire rack.