• Initial Mixture Creation: Begin by combining the oil, sugar, milk, eggs, and lemon extract in the bowl of a stand mixer or a hand mixer equipped with a paddle attachment. Mix these ingredients until they are thoroughly blended.
• Dry Ingredient Integration: In a separate container, sift together the baking powder and flour. Gradually add this dry mixture to the wet ingredients, ensuring to mix until just combined. Be mindful that the dough will be soft and sticky in texture.
• Forming the Cookies: Utilize a cookie scoop to portion out spoonfuls of the dough, placing them on a baking sheet lined with parchment paper or a silicone mat.
• Baking Process: Preheat the oven to 350°F (175°C). Place the cookies in the oven and bake for a duration of 8-10 minutes. Once baked, allow the cookies to rest on the baking sheet for two minutes before transferring them to a cooling rack to cool completely.

For the Icing:

• Icing Preparation: In a mixing bowl, combine the melted butter, confectioners' sugar, heavy cream, and lemon extract. Mix these ingredients until smooth. Gradually add yellow food coloring to achieve the desired color intensity.
• Application of Icing: Once the cookies have cooled completely, apply the icing evenly on each cookie.
• Finishing and Storage: Allow the icing to dry and harden. If not serving immediately, store the cookies in an airtight container, placing layers of wax paper between them to prevent sticking. For longer storage, freeze the cookies before applying the icing.