In a medium bowl, stir together the flour, baking powder, baking soda and salt; set aside. In a 1 quart large mouth jar, layer the sugar on the bottom and the flour mixture on top.
Attach a tag with the following instructions:
Empty the contents of the jar into a large bowl. Cut in 1 cup of softened butter until the mixture is crumbly. In a separate bowl, beat 2 eggs, 1 teaspoon vanilla and 1/2 teaspoon of lemon extract until light and fluffy. Pour into the dry ingredients and mix until well blended. Cover bowl and chill for 1 hour.
Preheat oven to 350 degrees F (175 degrees C).
On a lightly floured surface, roll the dough out to 1/4 inch in thickness. Cut into desired shapes with cookie cutters. Place cookies 1 1/2 inches apart onto cookie sheets
Bake for 10 to 12 minutes in the preheated oven, until edges begin to brown. You can decorate them with sugar before baking, or frost after baking.