In a large bowl, cream the softened butter and sugar together until light and fluffy, about 5-7 minutes.

Beat in the eggs and the lemon extract until well combined.

In a separate small bowl, mix the whole milk and instant espresso powder until dissolved, then add this mixture to the creamed ingredients.

In another bowl, combine the flour, baking powder, salt, and baking soda. Gradually add this to the creamed mixture, mixing well as you go.

Cover the cookie dough and let it chill in the fridge for at least 2 hours.

Preheat the oven to 350°F (175°C).

On a lightly floured surface, roll out your chilled dough to about 1/4 inch thickness.

Using a 4-1/2 inch circle cookie cutter (dipped in flour), cut the dough into circles. Place the cutouts two inches apart on ungreased baking sheets.

Bake for about 10-12 minutes, or until the edges begin to brown. Remove them to wire racks to cool completely.

Beat the cream cheese until smooth. Add in the mascarpone, remaining milk, lemon pudding mix, and the lemon extract. Beat until smooth and creamy for 2-3 minutes.

Transfer the frosting to a piping bag fitted with a round tip and pipe the frosting onto each cookie. For an extra touch, dust with baking cocoa or sprinkle with white chocolate shavings.