Preheat the oven to 350 degrees Fahrenheit.

In a large bowl, cream together the butter and sugars.

Add the eggs, lemon juice, and extract and mix until well combined.

Stir in the flour and baking powder.

Roll the dough into tablespoon-sized balls and place them on a lined cookie sheet.

Flatten the balls with a glass dipped in sugar.

Bake for 10 minutes.

Once cooled, spread a light layer of the lemon cream on top of each cookie.

Beat the butter with the confectioner’s sugar, then add the liquids and mix until creamy.

Pipe the frosting on top of each cookie.