Best Sugar Cookies

I am still in the process of experimenting with sugar cookie recipes but so far these are the best sugar cookies.  I love the lemon extract in them.  These are soft yet don't fall apart and are perfect with frosting.

3/4 c. butter
1 c. sugar
2 eggs
1 tsp. lemon extract
2 1/2 c. flour
1 tsp. baking powder
1/2 tsp. salt

Mix all ingredients and let rest in fridge for 24 hours.  Roll and cut out cookies then bake for 8 min. at 400.  Or you can press the entire dough into a jelly roll pan and make bars out of them which is what I do because I am lazy!

Buttercream Frosting
1 lb. powdered sugar
1 stick butter
vanilla
milk