01 - Preheat oven to 350°F (175°C). Using an electric mixer or by hand, cream together softened butter, powdered sugar, lemon zest, and lemon extract until the mixture is light and fluffy.
02 - Add all-purpose flour to the creamed mixture and mix until just incorporated. Avoid overmixing for a tender texture. Optionally, refrigerate the dough for 30 minutes to enhance shaping.
03 - Roll dough into small balls, approximately 1 inch in diameter, and arrange evenly on a baking sheet. Bake for 12 to 15 minutes, or until the edges are lightly golden.
04 - Allow cookies to cool briefly on the sheet, then transfer to a wire rack and immediately roll in powdered sugar to coat while warm.