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1
The Cookies: Set 2 racks in the middle of the oven and preheat to 350 degrees.
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2
In a medium bowl, stir together the flour, baking powder and salt.
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3
In the bowl of an electric mixer, beat the butter and sugar together for 15 seconds until smooth.
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4
Add the eggs, 1 at a time, beating until each is incorporated.
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5
Add the vanilla and lemon extracts and continue beating until fluffy, about 2 minutes.
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6
With the mixer on its slowest setting, gradually beat in 1/2 of the flour mixture.
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7
Beat in the milk and then the remaining flour mixture.
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8
On nonstick or parchment lined cookie sheets, drop 1/2 cup mounds of dough at 4-inch intervals.
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9
Bake the cookies for about 11 minutes, turning once for even baking, until the cookies are lightly tanned.
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10
Set the cookie sheets on a rack to cool.
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11
The Frosting: Fit a heavy-bottomed saucepan with a candy thermometer.
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12
Over high heat, cook the water, corn syrup, sugar and cream of tartar until it registers 240 degrees (soft ball).
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13
Off heat, vigorously whisk in the confectioners' sugar, vanilla and hot water until creamy looking.
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14
Quickly spread half of the icing on 1/2 of each cookie.
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15
Whisk the cocoa and hot coffee into the remaining icing.
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16
Spread it on the other halves of the cookies.
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17
Let set for 15 minutes.
