1

Preheat oven to 375°F. Coat 2 cookie sheets with cooking spray or cover with parchment paper.

2

Beat butter and granulated sugar in a large bowl, using an electric mixer, until light and fluffy. Add whole eggs, one at a time, and incorporate with mixer; blend in 1 teaspoon of vanilla and lemon zest.

3

Mix together flour, baking powder and salt in a separate medium bowl.

4

Add half of flour mixture to butter mixture; add milk and beat well. Add remaining flour mixture and beat well.

5

Whip eggs white in a medium bowl, with a wire whisk, until soft peaks form; gently fold egg whites into cookie batter.

6

Drop batter by heaping teaspoons onto cookie sheets; batter should remain in high mounds. Make sure to leave at least 2-inches of space between each mound of batter.

7

Bake cookies until edges turn slightly brown, about 10 to 12 minutes. Remove from oven and let cool on cookie sheets for 1 to 2 minutes; move to wire racks and allot to cool completely.

8

Meanwhile, to make vanilla icing, combine 1 cup of powdered sugar, 2 tablespoons of boiling water and remaining 1/2 teaspoon of vanilla in a medium bowl; beat until smooth. Using a pastry brush or flexible spatula, paint half of each cooled cookie with vanilla icing. (NOTE: Make sure to ice the flat side of each cookie. You should always use the vanilla icing first)

9

To make chocolate icing, combine remaining cup of powdered sugar, cocoa and 2 tablespoons of boiling water in a medium bowl; beat until smooth. Add a little more water, a teaspoon at a time, if icing is too dry. Using the same brush or spatula, paint the second half of the flat side of each cookie. Allow icing to dry completely before serving. Yields 2 cookie per serving.