Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

In a stand mixer, cream together 1 cup of softened butter and 3/4 cup of sugar until light and fluffy. Add 1 egg and 1 teaspoon of lemon extract, blending well. Gradually mix in 2 cups of all-purpose flour and 1 teaspoon of baking soda until combined.

Portion dough using a cookie scoop, rolling into balls and placing them on the baking sheets. Flatten each ball slightly, spacing about 2 inches apart.

Bake in the preheated oven for 9-12 minutes until edges are set. Let cool on sheets before transferring to a wire rack.

In a mixer, combine 1 cup of softened unsalted butter, 2 cups of powdered sugar, and 2 tablespoons of lemon juice. Mix until smooth and creamy. Add food coloring if desired.

Once cookies are cooled, frost using a piping bag fitted with a large star tip in a spiral motion.