Step 1

Preheat oven to 350 degrees F. Coat baking sheets with cooking spray.

Step 2

In a large bowl, combine flour, granulated sugar, baking powder, oil, milk, salt, lemon extract, and the egg; mix well. Roll dough into 1/2-inch balls and place on a prepared baking sheets. Refrigerate remaining dough while waiting for cookies to bake.

Step 3

Bake 12 to 15 minutes, or until cookies are set but not brown. Let sit 5 minutes then transfer to wire rack to cool completely.

Step 4

In a medium bowl, combine glaze ingredients and stir until smooth.

Step 5

Dip tops of cookies in glaze and place on wire rack.