Preheat oven to 350 degrees and line baking sheet with parchment paper.

In a small bowl, whisk together flour, baking powder, salt and lemon zest.

In the bowl of a stand mixer, combine sugar and butter, and beat with paddle attachment until fluffy.

Add egg, vanilla and lemon extract and continue beating until combined.

Add flour mixture and stir just until combined.

Scrape down sides of bowl as needed.

Roll two tablespoons of cookie dough into a ball and place on baking sheet.

Bake for about 10 minutes, or until edges are golden. Don't over bake.

Let cool and frost.

Sprinkle cookies with additional lemon zest.

To prepare frosting, using the paddle attachment, beat butter, powdered sugar, and pinch of salt in the bowl of a stand mixer.

With mixer still running, add in vanilla extract.

Divide cream cheese into 4 cubes and drop them into the mixture one at a time until well combined.