1. Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.

2. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

3. In a large mixing bowl, beat the butter and sugar together until light and fluffy, about 2–3 minutes.

4. Add the eggs one at a time, beating well after each addition.

5. Mix in the vanilla and lemon extracts.

6. Gradually add the dry ingredients, mixing on low speed until just combined. Do not overmix.

7. Drop rounded teaspoons of dough onto prepared baking sheets, spacing them 2 inches apart.

8. Bake for 10–12 minutes, or until bottoms are lightly golden but tops remain pale.

9. Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

10. While cookies cool, prepare the glaze by whisking powdered sugar with milk (or lemon juice) and vanilla until smooth.

11. Dip tops of cooled cookies into the glaze, letting excess drip off.

12. Immediately top with colorful nonpareils before glaze sets.

13. Let glaze harden fully before storing or serving.