Step 1

For the cookies, preheat the oven to 350°F and line a baking sheet with parchment paper

Step 2

Mix the 1 ¾ cups flour, baking powder, baking soda and salt in a medium bowl, then set aside

Step 3

Using an electric mixer or a stand mixer fitted with the paddle attachment, cream together the butter, granulated sugar and brown sugar until light and fluffy

Step 4

Add the vanilla and lemon extracts and mix

Step 5

Add the egg and cream together

Step 6

Gradually add some of the flour mixture and lightly mix before gradually adding the sour cream

Step 7

Add more flour and repeat

Step 8

It is okay if a few white streaks are visible at this point

Step 9

Mix until a semi-wet dough forms

Step 10

If it's TOO wet, add the 1 tablespoon of flour

Step 11

On the final mix, you don't want any white streaks

Step 12

Form into 8 to 10 balls using a scooper or your hands, place on the prepared baking sheet and bake until still pale with a light brown edge, 12 to 14 minutes

Step 13

Let rest until completely cool

Step 14

(You can hurry this process by placing the cookies in the freezer for 5 to 10 minutes

Step 15

)  For the black icing, mix together the confectioners' sugar and cocoa powder in a medium bowl

Step 16

Stream in the milk while mixing until the icing thickens to your liking

Step 17

For this cookie, the thicker, the better

Step 18

Mix in the vanilla extract

Step 19

For the white icing, mix together the confectioners' sugar and milk in a medium bowl

Step 20

Mix in the vanilla and mix until you get a thick consistency

Step 21

Flip the cooled cookies over, then ice half of each cookie with black icing and half with white

Step 22

Decorate the black side with small pieces of gold leaf (if using) and sprinkle sea salt on the white side