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Preheat oven to 350°F.
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For cookies, cream together sugar and shortening.
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Add eggs and lemon extract and beat well.
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Add flour, baking powder and salt; Mix well.
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The dough should be soft and sticky.
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With a small cookie scoop, drop dough onto a slightly greased cookie sheet or baking stone, spacing them about 2-inches apart.
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Bake for about 12-15 minutes, or until firm and lightly brown.
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Remove cookies from cookie sheet and allow to cool completely on wire racks.
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For frosting, combine confectioners' sugar, water and lemon extract and mix until smooth.
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Frost the tops of each cookie with a metal spatula.
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Allow cookies to dry before stacking.
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Store in an airtight container.
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~NOTE~If you want to freeze the cookies, freeze unfrosted and frost once thawed.