4 c. sifted flour
2 tsp. baking powder
1/4 tsp. baking soda
1/2 tsp. salt
1 c. soft butter
2 c. granulated sugar
2 eggs
1/4 c. milk
1 tsp. vanilla
1/2 tsp. lemon extract
1/4 tsp. nutmeg

Sift together flour, baking powder, soda, nutmeg and salt. In large bowl combine butter, sugar, eggs, and flavorings. Cream until smooth and fluffy. Add milk and flour mixture gradually beating until blended. Scrape bowl as necessary. Refrigerate the dough until easy to handle.

Set oven at 375 degrees. Grease cookie sheets. Roll dough on lightly floured board. For crisp cookies, roll to 1/8 inch thick. For soft cookies, roll to 1/4 inch thick. Cut with floured cookie cutter.

Place on prepared cookie sheets. Brush with milk and sprinkle with sugar. Bake at 375 degrees for 10-12 minutes.