In a large mixing bowl combine the sugar and butter until fluffy. Add
eggs, milk, vanilla and lemon extract and mix until smooth. In a medium
bowl, combine flours, baking powder and salt.
Add dry ingredients to the wet in batches, stirring well. Drop
soupspoonful of dough 2 inches apart on buttered baking sheets. Bake at
375 degrees until edges begin to brown, 20 to 30 minutes. Let cool
To make frosting, put confectioners' sugar in a bowl. Stir in enough
water to make the mixture thick and spreadable. Remove half the frosting
to the top half of a double boiler over simmering water. Add chocolate
and warm the mixture until chocolate is melted and the frosting is smooth.
Remove from heat. With brush, coat half the cookie with chocolate
frosting and the other half with white frosting.
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