Preheat oven to 350℉ and line cookie sheets with parchment paper.
In a bowl, add sugar and lemon zest. Beat for 2-3 minutes to infuse the sugar with lemon.
Add in the butter and continue beating until smooth and creamy.
Beat in the eggs, vegetable oil, and lemon extract.
Add flour, baking powder, and salt.
Stir until combined.
Roll cookie dough into 1-inch balls and place 2-3 inches apart on prepared pans.
Dip bottom of a flat bottomed glass in sugar and press down on each cookie dough ball until flat and about ⅛ of an inch thick.
Bake in preheated oven for 10 minutes or until the edges of cookies are starting to turn brown.
Cool on pan for 2-3 minutes before transferring to a cooling rack to finish cooling.