Preheat oven to 350 degrees.

In a large bowl, combine the flour, baking powder, baking soda and salt. Set aside.

In the bowl of your KitchenAid mixer beat together the sugar and butter.

Add the eggs, one at a time.

Beat in the lemon extract.

Lower the speed of the mixer and gradually beat in the flour mixture until all is blended.

Using a small cookie scoop, place the cookies on a baking tray that's been lined with parchment paper.

Bake for 7 to 10 minutes in a preheated 350 degree oven or until the bottoms are a light golden brown.

Remove the cookies from the baking tray to a wire rack to cool completely.

Prepare the glaze by combining the ingredients in a small bowl. If you find that the glaze is too thick, add another few tablespoons of milk.

Dip the tops of the cookies in the glaze and immediately add the nonpareils or crushed candy cane pieces. The glaze hardens pretty quickly so if you wait too long, the sprinkles will not stick.

Let the cookies set until dried completely.