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Preheat oven to 400 degrees F (200 degrees C).
Cream sugar and butter together in a bowl using an electric mixer until light and fluffy. Whisk flour and baking powder together in a separate bowl; gradually beat into creamed butter mixture until just combined. Beat eggs, 1 at a time, into butter-flour mixture until dough is thoroughly mixed; stir in lemon extract. Drop small scoops of dough onto a baking sheet.
Bake in the preheated oven until cookies spring back when touched, 10 to 12 minutes.
Notes:
The recipe said it yields 28 cookies. I wanted to make more of them (smaller, of course), so I used my small (1-½ Tbsp) scoop to make 46 cookie balls. I was betting they wouldn't spread much (which they didn't) so was able to bake 40 of them on my large parchment-lined baking sheet. (Six more tagged along on a small sheet.) I baked them at 400°F for 8 minutes (recipe calls for 10-12 min for full-size cookies), and they turned out lovely.
While they cooled, I mixed up a lemon glaze with powdered sugar, milk, lemon zest and extract, and drizzled this over the cooled cookies. They are tender and delightful.