Preheat your oven to 350°F (175°C) and prepare a baking sheet by greasing it lightly or lining it with parchment paper.
In a mixing bowl, cream together the softened butter and sugar until it becomes light and fluffy.
Beat in the eggs one at a time, ensuring they are fully incorporated.
Stir in the lemon extract and lemon zest, mixing well to infuse that delicious citrus flavor.
In another bowl, combine the flour, baking powder, and salt. Gradually add this dry mixture to the wet mixture, alternating with the water, and stir until just combined.
Using a spoon, drop rounded tablespoons of dough onto the prepared baking sheet, spacing them about 2 inches apart to allow for spreading.
Bake for 10-12 minutes, until the edges are lightly golden.
Let cool before enjoying!