3 c. all-purpose flour
1/2 tsp. baking soda
1/2 tsp. baking powder
1 c (2 sticks) butter
2 eggs
1 c. sugar
1 tsp. lemon extract

Sift together flour, soda and baking powder in mixing bowl. On low speed of mixer, cut in butter until mixture resembles cornmeal. In a small mixing bowl, beat eggs; add sugar and lemon extract and beat thoroughly. Blend egg mixture into flour/butter mixture. Chill dough. On lightly floured surface, roll dough to 1/8 inch thickness, cut with floured cookie cutters. With wide spatula, transfer to baking sheet. Sprinkle with sugar, if desired. Bake at 375 degrees for 6 to 8 minutes or until lightly browned. Remove immediately to wire rack to cool. Decorate with frosting, if desired. Makes 6 dozen cookies.