These are my all-time favorite cookies in the whole world. I can sit and eat 4 at a time with a freshly brewed pot of coffee watching my favorite movies.

Cookie Dough
2 1/4 cups flour
1 teaspoon baking powder
1/4 teaspoon salt
3/4 cup (1 1/2 sticks) sweet butter, softened (sweet butter only)
1 1/4 cups granulated sugar
3 large eggs
1 teaspoon vanilla extract
1/4 teaspoon lemon extract
1 1/2 cups milk

Frosting
1/2 cup water
1/2 cup light corn syrup
2 cups granulated sugar
Pinch of cream of tartar
1 cup confectioners' sugar
1 teaspoon vanilla extract
2 tablespoons hot water
2 tablespoons unsweetened Dutch processed cocoa
2 tablespoons hot brewed coffee

Fit a heavy bottom saucepan with a candy thermometer. Over high heat, cook water, corn syrup, sugar and cream of tartar until it registers 240 degrees F ( soft ball stage).

Remove pan from heat. Vigorously whisk in confectioners' sugar, vanilla extract and hot water until creamy. Make sure you have the cookies cooled and lined up for the icing, very important! Quickly spread half of the icing on 1/2 of the cookie. To other half, whisk cocoa and hot coffee into the remaining icing. Spread on other half of cookie. Let stand 15 minutes.

Preheat oven to 350 degrees F. Set 2 racks in the middle of oven.

In a medium bowl, stir together flour, baking powder and salt.

In a mixing bowl, with mixer, beat butter and sugar for 15 seconds, until smooth. Add the eggs, one at a time, beating well after each one until incorporated. Add vanilla and lemon extracts and continue beating until fluffy about 2 minutes.

With the mixer on its slowest setting, gradually beat in half of the flour mixture. Beat in milk and remaining flour mixture.

On a nonstick or parchment lined cookie sheets, drop 1/2 cup mounds of dough 4 inches apart. Bake 11 minutes, turning pans once, front to back for even baking until the cookies are lightly tanned. Set the cookie sheets on a rack to cool.

Frost with white and chocolate frosting (above).

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