Preheat oven to 350 degrees F. Line two large cookie sheets with parchment paper or spray with non-stick spray. Set aside.
In a medium-size bowl whisk together the flour, baking powder and salt until combined. Set aside.
In a separate large bowl, cream the butter and sugar together with an electric hand-mixer. Beat in the eggs, lemon extract and lemon juice just until combined.
Gradually blend the dry ingredients into the wet ingredients. Mix together, scraping the bowl until everything is combined. Try not to over-mix the dough. Scoop dough with a standard-size cookie scoop and place onto prepared cookie sheets; spacing at least 2-inches apart. (15 cookies per cookie sheet.)
Bake cookies for 10 to 11 minutes only. Don't over-bake. Remove from oven and let cookies cool completely on the cookie sheets.