In at least a 5qt mixer or a large bowl, cream the butter and sugar until fluffy. Then add the eggs, mix. Add vanilla and lemon extract, mix.
In a separate bowl, mix the flour, baking powder and salt together. Gradually add to the butter mixture until incorporated. For 3D cookies, it is best to hold back a bit on the flour (5 ¼ or 5 ½ cups). Scrape bowl and mix until dough comes together.
Wrap dough in plastic wrap and refrigerate for at least 1 hour.
Roll out cookies on parchment paper, cut shapes leaving space between the cookies, then place the parchment paper with the cookies onto a cookie sheet.
Bake cookies at 350 degrees in a regular oven or 300-325 degrees in a convection oven until golden brown around the edges.