Black & White Cookies

Name: Black & White Cookies
Prep time: 15 min
Cook time: 15 min
Total time: 30 min
Cuisine: American
Ingredients: 1 1/4 c. all-purpose flour; 1/2 tsp. baking powder; 1/2 tsp. salt; 1/3 c. milk; 1/2 tsp. vanilla extract; 1/4 tsp. lemon extract; 6 tbsp. unsalted butter, at room temperature; 1/2 c. sugar; 1 large egg; 1 1/2 c. confectioners sugar; 4 tbsp. milk, divided; 1/4 tsp. vanilla extract; 1/4 c. unsweetened cocoa powder