Bring butter and eggs to room temperature.

Zest lemons before juicing.

In a large bowl, cream butter, sugar, and lemon zest until light and fluffy (about 3–4 minutes).

Beat in eggs one at a time, followed by lemon extract.

In a separate bowl, whisk together flour, baking soda, cornstarch, and salt.

Gradually add dry ingredients to the wet mixture.

Pour lemon juice over baking soda before adding to the dough for a fluffier texture.

Mix until just combined.

Chill dough for at least 1 hour.

Roll into 1-inch balls and optionally roll in granulated sugar.

Place on parchment-lined baking sheets with 2-inch spacing.

Bake at 325°F (163°C) for 10–12 minutes, until edges are set and centers are slightly soft.

Cool on baking sheet for 5 minutes before transferring to wire racks.