BLACK AND WHITE COOKIES

Steps:

• Heat oven to 350°F. In medium bowl, mix flour, baking powder, baking soda and salt; set aside.
• In large bowl, beat 1/2 cup softened butter and the granulated sugar with electric mixer on medium speed about 1 minute or until fluffy; scrape side of bowl. Beat in egg, vanilla and lemon extract just until smooth. Beat in buttermilk. On low speed, gradually beat flour mixture into butter mixture until well blended. Drop dough by level 1/4 cupfuls on large ungreased cookie sheets 3 inches apart.
• Bake 13 to 15 minutes or until edges are set. Cool 2 minutes; remove from cookie sheets to cooling rack. Cool completely, about 30 minutes.
• In 2-quart saucepan, melt 1/3 cup butter over low heat; remove from heat. Stir in powdered sugar. Stir in hot water, 1 tablespoon at a time, until icing is smooth and has the consistency of thick syrup.
• Place waxed paper or cooking parchment paper under cooling racks. Spread a generous teaspoon of vanilla icing on half of each cookie. To remaining icing, stir in cocoa until blended. Stir in hot water, 1 tablespoon at a time, until icing is smooth and has the consistency of thick syrup. Spread a generous teaspoon of chocolate icing over remaining uncovered half of each cookie. Let stand about 3 hours or until set. Store covered in airtight container with waxed paper between layers.