Anginetti (Italian Lemon Drop Cookies)

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Ingredients

1 teaspoon lemon extract

1/2 cup sugar

3 cups confectioners' sugar

1/4 cup water

1/4 cup vegetable shortening

COOKIE

2 cups all-purpose flour

1 1/2 teaspoons lemon extract

FROSTING

3 large eggs

1/8 teaspoon salt

1 1/2 teaspoons baking powder