1 1/2 cups all-purpose flour
1 tbsp baking powder
1/2 tsp salt
3/4 cup butter, softened
1 can (14-oz) sweetened condensed milk
2 tsp lemon extract
In a small mixing bowl, mix the flour, baking powder, and salt together; set aside.
In a large bowl, cream the butter and gradually add the sweetened condensed milk, beating well while adding. Beat in the eggs and lemon extract. Stir in the flour mixture, mixing well but not beating. Divide the dough into 3 equal balls. Wrap each in plastic wrap and place in the freezer for 10 minutes or until firm enough to roll out. Meanwhile, preheat oven to 350 degrees and grease a couple of baking sheets.
On a lightly floured surface roll out one ball of dough at a time to about 1/8-inch thickness. Using cookie cutter, cut dough into desired shape or shapes. Place on the prepared baking sheets 1-inch apart. Bake at 350 degrees just until the edges are light brown, approximately 7 minutes. Cool on baking sheets for a minute before trying to remove. Cool completely on wire racks.