2 eggs, separated
1/2 c. sugar
1 1/2 tbsp. cold water
1/2 tsp. lemon extract (can substitute vanilla here)
2 tsp. cornstarch
1/2 c. sifted flour
1/2 tsp. baking powder
1/8 tsp. salt

Beat egg whites until stiff, but not dry; then fold in 1/4 cup sugar gradually. Beat yolks together with cold water and flavoring until thick and lemon colored. Beat in remaining 1/4 cup sugar, then fold lightly into beaten egg whites. Sift dry ingredients together and fold into egg mixture.

Drop from tablespoon onto greased baking sheet. Bake in moderate oven (350 degrees) for 12 minutes. Remove from oven and roll cookies into cones, securing each with a toothpick. When cool, remove toothpicks and fill cones with whipped cream.