In a large bowl with an electric mixer beat butter and sugar until well blended, add eggs and lemon extract. Sift together flour, baking powder and salt, add to wet ingredients and mix well.
Preheat oven to 350 degrees, line two cookie sheets with parchment paper. Use a measuring teaspoon to scoop out 1 teaspoon of dough, roll with your fingers into the shape of a pencil about 7 inches long.
Twist into the shape of a beehive.
Space cookies 1 inch apart on cookie sheets.
Bake at 350 for 10 minutes or until cookies are golden brown on the bottom but still white on top. Let cool.
Meanwhile, in a bowl stir together confectioners sugar, milk and vanilla extract until smooth. Transfer glaze to a container that’s smaller and easier to dip the cooled cookie into.
Bake all cookies and let cool. Dip into glaze, sprinkle with colored sprinkles, place on a rack to let dry completely before storing between layers of wax paper in an airtight container.