Step 1: Preheat oven to 350° F (175 degrees C). Line baking sheets with parchment paper.
Step 2: In a large bowl, with the mixer a low speed, beat the sugar and butter until combined. Increase speed to high and beat until light and fluffy (about 5 minutes).
Step 3: Reduce speed to medium and beat in the ricotta, lemon extract and egg.
Step 4: Reduce speed to low.
Step 5: In another large bowl, whisk together flour, baking powder and salt. Add flour, baking powder and salt slowly to ricotta mixture on low speed to start to mix in flour. Then increase speed to medium-high and beat until dough forms.
Step 6: Using a small sized ice cream scoop, drop balls of dough on prepared baking sheet about 2 inches apart. Bake at 350° F (175 degrees C) for about 20 minutes or until cookies are very lightly golden on the bottom (cookies will be soft).
Step 7: Remove from oven and let cool for about 5 minutes. With spatula, remove cookies to wire rack to cool completely.
Step 8: When cookies are cool, prepare icing. In small bowl, whisk confectioners' sugar and enough lemon juice to make it thin enough to drizzle. With spoon, drizzle icing on cookies and let set till icing hardens.
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