Add milk, butter, and sugar then beat until blended.
Add baking soda, baking powder and lemon and beat until blended. It will resemble cottage cheese texture.
Gradually add in flour and blend until the cookie dough is smooth and slightly sticky. It will not form a ball.
Drop onto cookie sheet in cookie size portions and bake at 350F for 10-12 minutes, until they start to turn a light brown on the bottom. Do not let them burn.
Let cool on cookie racks and frost when fully cooled.
Frosting
Mix confectioners sugar with water and lemon extract until smooth.
Dip cookies into frosting and top immediately with sprinkles that don't dissolve easily. Otherwise they will not stick to the icing.
Notes
I recommend testing the cooking time on a single cookie first. The extra 10 minutes to test is so worth it! You may find the cookie is too wet and need to add more flour, or the cooking time is too long or short. Ovens vary and so do the quality of ingredients so you need to test to be safe.
Sugar - you can cut back on the sugar, but this will change the consistency so you may need to modify the other ingredients a bit to compensate, but I can't state much more beyond that as I always use what is listed here.
The frosting is a guideline to use. Try it and add more or less depending on texture and preference
This make a lot of cookies so if you don't want to make such as large batch simply cut all the ingredient portions in half.