Preheat oven to 350 degrees and line two cookie sheets with parchment paper
Using a large bowl, beat together the butter, sugar, eggs, lemon zest, lemon extract until combined and smooth
Using a medium bowl, whisk the four and baking powder together until combined
Gradually beat into the wet ingredients until a dough forms
Using a large ice cream scooper, scoop out dough into your hand and roll it into a ball
Spray the bottom of a flat cup with pam baking spray
Press the cup into the dough ball and gently flatten it into a thick disk
Repeat steps with remaining dough
Bake 1 tray at a time in the oven for about 11 minutes
Remove and allow to cool completely