Preheat oven to 350° F.
In bowl, measure out the sugar and zest the lemon over the sugar. Press the zest into the sugar and set aside.
In a separate bowl, whisk the flour, salt and baking powder together.
With a paddle attachment, cream the butter with the sugar and lemon zest mixture. Using a rubber spatula to put the sugar from the sides and bottom of the bowl.
Add the egg and the extracts with the mixer on low. Mix enough so everything is incorporated.
Slowly add the flour mixture a little at a time. The dough will go from crumbly to sticky in just a few minutes. Once it starts to stick to the paddle, stop the mixer and use the spatula wipe down the bottom and sides of the bowl and continue to mix on low for 1 more minute.
On a floured surface, roll out your dough and use a cookie cutter to make the cookie shapes of your choice.
Put your cut out cookies on to a pan lined with parchment paper and into the oven. Depending on the size of your shapes, cook for 8-9 minutes or until the bottom of the cookies are golden brown.
