Step 1: Preheat oven to 375 degrees. Sift together flour and baking powder. Beat together sugar and butter. Add eggs, (one at a time), milk, salt, vanilla, anise extract and then the flour. Mix at low speed or by hand just until flour is incorporated.
Step 2: Roll dough into ropes. Cut each rope into a 5-inch piece and tie like a knot. Bake cookies on un-greased cookie sheets about 10 to 12 minutes. Cookies should be set but not brown. Cool cookies completely.
Step 3: Make a glaze by mixing powdered sugar, butter, lemon juice and lemon rind. Dip tops of cookies in glaze and then in the chopped walnuts.
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