Preheat oven to 350°F.
- Cream together sugar and shortening.
- Add eggs and lemon extract and beat well.
- Add flour, baking powder and salt, and lemon zest; Mix well. The dough should be soft and sticky.
- With a small cookie scoop, drop dough onto a slightly greased cookie sheet or baking stone, spacing them about 2-inches apart.
- Bake for about 12-15 minutes, or until firm and lightly brown.
- Remove cookies from cookie sheet and allow to cool completely on wire racks.
- Combine confectioners’ sugar, water and lemon extract and mix until smooth.
- Frost the tops of each cookie with a metal spatula.
- Allow cookies to dry before stacking.
- Store in an airtight container.