Recipe by: Sue Klapper For cookies, cream butter and sugar in a large bowl until fluffy. Add egg, milk, lemon zest, and lemon extract; beat until smooth. In a small bowl, combine remaining ingredients; add to creamed mixture and stir until a soft dough forms. Wrpa in plastic wrap and chill 2 hours or until dough is firm. Preheat oven to 375. On a lightly floured surface, use a floured rolling pin to roll out dough to 1/8 inch thickness. Use a 3 inch diameter fluted edge cookie cutter ot cut out cookies. Transfer to a lightly greased baking sheet. Bake 8 to 10 minutes or until bottoms of cookies are lightly browned. Transfer to a wire rack to cool completely. For icing: beat confectioners sugar, water, meringue powder and lemon extract in a medium bowl with an electric mixer 7 to 10 minutes or until stiff. Spoon icing into a pastry bag fitted with a small round tip. Pipe 1/2 dozen cookies.