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Sift flour with baking powder, baking soda and salt.
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In large bowl of electric mixer, cream butter and sugar,add egg and beat on medium speed until light and fluffy.
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At low speed, beat in sour cream, lemon extract and grated lemon zest until smooth.
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Gradually add flour mixture, beating until well combined.
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Form dough into a ball, wrap in foil and refrigerate overnight.
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Divide dough into 4 parts.
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Refrigerate until ready to roll out.
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On floured surface roll dough, one part at a time, 1/4-inch thick.
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Using a 2 to 3-inch cookie cutter or glass, cut out cookies.
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Use a spatula to carefully pick up and place cookies on a parchment lined sheet pan 2 inches apart.
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Lightly brush cookies with lemon juice and sprinkle with additional sugar.
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Bake in preheated 375-degree oven for 10-12 minutes until golden brown.
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Do not overcook.
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Remove cookies to wire rack to cool completely.
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Bake each portion completely before rolling another batch.