Preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a stand mixer, combine 1 cup of softened butter with 3/4 cup of sugar and beat on medium speed until light and fluffy.

Add 1 large egg and 1 teaspoon of lemon extract, blending on low speed until fully incorporated.

Gradually add 2 cups of all-purpose flour and 1 teaspoon of baking soda, mixing on low speed until just combined.

Using a cookie scoop, portion the dough onto prepared baking sheets and gently flatten each ball.

Bake for 9-12 minutes until edges are set and centers are soft. Let cool on sheets for a few minutes.

Prepare the frosting by mixing 1/2 cup of softened unsalted butter, 2 cups of powdered sugar, and the juice of 1 lemon until creamy.

Once cooled, pipe frosting onto each cookie in a decorative spiral.