1. Heat the oven to 375°F (190°C). Line two baking sheets (approximately 13 x 18 inches / 33 x 46 cm) with parchment paper.
2. Cream the butter and sugar together in a large bowl until the mixture is pale and fluffy, about 3-4 minutes by hand or 2 minutes with a mixer. This is the creaming technique: working fat and sugar together to incorporate air and create a light base.
3. Beat in the eggs one at a time, mixing well after each addition, then stir in the milk, lemon extract, and nutmeg.
4. Whisk the flour and baking powder together in a separate bowl. Add the flour mixture to the butter mixture in two or three additions, stirring until a soft but manageable dough forms. Do not overwork the dough.
5. On a lightly floured surface, roll the dough out to approximately 1/8 inch (3 mm) thickness. Cut into rounds or shapes with a 2-inch (5 cm) cookie cutter.
6. Place the cut cookies on the prepared baking sheets, spacing them about 1 inch (2.5 cm) apart. Bake for 8-11 minutes, until the edges are just golden and the centers appear set and dry to the eye. The cookies should feel firm — not soft — when lightly pressed with a fingertip.
7. Remove from the oven and allow to cool on the baking sheet for 2 minutes before transferring to a wire rack. Cookies will firm further as they cool.
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