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In a large bowl, beat the brown sugar and oil until combined. Beat in the egg, honey and lemon extract until smooth, one to two minutes.
In a separate large bowl, whisk together the flour, baking soda and salt. Gradually add the dry ingredients to the wet ingredients and stir until well combined. Cover and refrigerate for at least two hours.
Preheat oven to 350°F. Scoop the dough by tablespoonfuls and roll in the confectioners' sugar. Place them 2 inches apart on parchment-lined baking sheets. Slightly flatten each ball. Bake for 9 to 11 minutes or until set and tops are cracked. Remove to wire racks to cool completely.
Place the softened butter in a large bowl and beat until light and fluffy, one to two minutes. Add the confectioners' sugar, milk, lemon zest, limoncello and salt. Beat on low speed until the confectioners' sugar is incorporated. Then, increase the speed and beat until fluffy and smooth, two to three minutes.
Use an offset spatula to spread about 1 tablespoon of filling onto the flat side of a cookie. Top with another cookie, flat side down, to make a sandwich. Repeat with the remaining cookies.