Whisk together 2 and 1/4 cups of all-purpose flour, 1 teaspoon of baking soda, and 1/4 teaspoon of salt in a medium bowl. Set aside.

In a large bowl cream together 1 cup of butter or margarine, and 1 cup of white sugar, on high speed until smooth, about 2 minutes. Add in 1 egg, 2 tablespoons of milk or cream, 2 teaspoons of lemon flavouring or extract, and 1 teaspoon of vanilla extract. Beat on high speed about 1 minute or until combined scraping down the sides of the bowl as needed.

Add the dry ingredients to the wet ingredients in two additions and mix on low until combined.

Divide the dough into 2 equal parts. Roll out one portion onto a lightly floured piece of parchment or silicone baking mat to 1/4" thickness. Repeat with the second piece of dough.

I would advise chilling your cookie dough for at least 1 hour and up to 2 days. Lightly flour the top of one of your rolled out dough and stack the rolled out dough on top of eachother between parchment or waxed paper and place in the fridge covered in plastic wrap or aluminum foil. Once chilled preheat oven to 350 F or 325 F if you have a convection oven.

Take one of your doughs out of the fridge and using cookie cutters cut out shapes and arrange on non-stick cookie sheets 2-3 inches apart, or line them with parchment paper or silicone baking mats. Roll out scraps to cut out more shapes until all the dough is used. Repeat with second piece of dough.

Bake for about 8 minutes or until lightly browned around the edges. Let stand on cookie sheets for about 5-10 minutes before removing to wire racks to cool completely. Decorate cooled cookies with the Sugar Cookie Frosting.

To make the frosting start by beating 1/2 cup of butter softened at room temperature. Add 3 cups of icing sugar, 1 teaspoon of almond flavouring or extract, 1 teaspoon of vanilla extract, and 2 tablespoons of milk or cream. Continue to beat until fully combined. Add more icing sugar in small increments if you want the frosting thicker or more milk/cream if it is too thick. You want it t be a thick, yet spreadable consistency.

Spread the frosting on top of each cookie with a butter knife and decorate as desired.