Sift flour. Add baking powder and sugar and sift again. Cut in shortening and add milk, egg and lemon extract. Blend thoroughly. Flour hands and pinch out about 1 teaspoon of dough and roll into ball. Repeat process and place on greased cookie sheets, 2 1/2 inches apart. Bake at 375° 10 to 15 minutes.
Frosting: Mix together 2 cups confectioners sugar, 1/3 cup shortening and enough heated milk to make spreading consistency. Put on cookies and diversify your sprinkling decorations: nutmeats, coconut, colored candies, etc.