Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper or silicone mats.

In a large mixing bowl, cream together softened butter and granulated sugar until fluffy. Incorporate egg and lemon extract.

Gradually add all-purpose flour and baking soda, blending until the dough comes together.

Optionally, stir in pink food coloring, then portion dough onto baking sheets, flattening slightly.

Bake for 9-12 minutes until edges are set and centers are glossy. Cool on wire rack.

Beat together softened butter, powdered sugar, lemon juice, and heavy cream until smooth for the frosting.

Once cooled, frost cookies generously using a piping bag or spatula.