Preheat oven to 350 degrees Fahrenheit. Line three baking sheets with parchment paper and set aside.
Melt butter in microwave. Combine with canola oil and set aside to cool.
Combine flour, baking powder, baking soda and salt in a bowl and whisk to combine. Set aside.
Combine egg, sugar and corn syrup in bowl and beat with handheld mixer or standing mixer on medium speed until they become pale, thick and fluffy.
Drizzle in butter and canola oil while beating to emulsify.
Stir in vanilla extract, lemon extract, lemon juice and lemon zest.
Starting with the flour, alternate adding 1/3 of the flour and 1/2 of the milk, stirring after each addition, until completely incorporated.
Cover with plastic wrap and chill for 30 minutes in the refrigerator
Use 1 Tbsp portion scooper (or 1 slightly rounded tablespoon measure) to place 12 evenly spaced cookies a baking sheet. Prepare only one sheet of cookies at a time to avoid batter drying out.
Bake one sheet of cookies at a time in the center rack of a preheated oven for 10 minutes. Do not over bake! The cookies are done when you can just see browning around the edges where the cookies touch the baking sheet and the top is not brown but appears set. The underside should be nicely golden brown.
Let cool for 10 minutes on sheet pan before moving to a cooling rack to cool completely before icing or dusting with powdered sugar.
If icing: Transfer prepared Vanilla Icing to piping bag or heavy zip top bag and cut off small portion of tip. Decoratively pipe icing on top of each cookie. Icing will set hard so keep covered when not using. Let icing set completely on cookies before eating or storing.
Store cookies in refrigerator in airtight container on pieces of wax paper to prevent sticking.

For Vanilla Icing:

Combine powdered sugar, milk, vanilla extract and salt in a medium bowl and stir until smooth. This is a very thick glaze similar to royal icing minus the raw egg. It will set very firm, so keep covered until ready to use and stir before using.

RECIPE INDEX

Instant Fruit Smoothie Cubes

Soft Iced Lemon Cookies

Spinach Potato Soup

Carrot Dill Bisque

Falafel with Lemon Tahini Dressing