1Heat oven to 375°F. Coat baking sheet lightly with non-stick cooking spray.
2Combine flour, sugar, and baking powder in a large bowl. Add shortening. Beat on low speed until shortening is completely blended into flour mixture. Add milk, egg, and lemon extract; mix just until blended.
3Roll dough into 1-inch balls. Place 1-inch apart on prepared baking sheet. Bake 10 to 12 minutes or until lightly browned. Cool completely on wire rack.
4For frosting: Beat powdered sugar, shortening, 2 tablespoons warm milk, and lemon extract in a medium bowl on low speed. Beat in additional warm milk, a little at a time, until desired consistency. Spread on top of cookies.