Preheat oven to 350°F (175°C). Line a baking tray with parchment paper.

In a large bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.

In a separate mixing bowl, beat sugar and butter together until light and fluffy.

Add eggs one at a time, mixing well after each addition. Stir in lemon extract.

Reduce mixer speed to low and gradually add the flour mixture. Mix until a soft, smooth dough forms.

Use a small cookie scoop to form dough balls and place them on the prepared baking tray.

Bake for 7-10 minutes or until the bottoms turn light golden brown. Transfer to a wire rack to cool completely.

In a small bowl, whisk together powdered sugar, lemon extract, vegetable oil, and warm milk to form a glaze.

Dip the tops of cooled cookies into the glaze and immediately sprinkle with colorful decorations. Let set until the glaze hardens.