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Preheat oven to 350 degrees. Grease two cookie sheets.
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In small bowl, combine flour, baking soda, and salt.
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In large bowl, with mixer at medium speed, beat butter until creamy. Gradually add sugar and beat until light and fluffy.
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Beat in sour cream, lemon extract, and vanilla.
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Reduce speed to low; beat in flour mixture just until blended.
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Drop dough by rounded teaspoons, 1 inch apart, on prepared cookie sheets.
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Bake until set and golden around edges, 10-12 minutes.
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Cool 1 minute on cookie sheets; with wide spatula, transfer cookie to wire racks to cool completely.