In a mixing bowl combine, butter, sugar, eggs and vanilla. Mix until creamy.
Add in flour, baking powder and salt. Mix until combine.
Add in lemon juice, lemon zest and lemon extract. Mix just until combined.
Refridgerate for 1 to 2 hours.
Preheat oven to 350F.
Roll cookies out and place on lightly greased cooking sheet. Bake for 8 to 12 minutes, just until they start to turn golden. Remove from oven and allow to fully cool.
In a microwave safe bowl, place no more than half a cup into it and microwave for 30 secon incriments, stiring in between. Microwave until melted. Depending upon the temperature of your microwave, it should take about 1 minute 30 seconds.
Drizzle melted chocolate on top of cooled cookies. Allow chocolate to dry, then serve and enjoy!