Preheat oven to 375. Grease & flour three 8" cake pans or two 9" cake pans. I actually like using Wilton's Cake Release.
LAYERS: Cream butter & sugar. Add eggs one at a time, beating after each.
Alternate milk & flour to the creamed mixture until all milk & flour is used. Add lemon extract & mix well.
Bake at 375 for approximately 20 minutes or until layers test done. Turn out of pans after 10 minutes and let cool before icing the cake.
ICING: Cream butter & powdered sugar. (One box of powdered sugar equals 16 oz or 2 cups). Add lemon rind. Add lemon juice a little at a time, mixing well until you have the icing the right consistency to spread. Ice cooled layers.
Note: Sometimes I make two 9" layers. I have also cut these two layers in half to make 4 layers.
***SELF-RISING FLOUR SUBSTITUTE***
2 cups all-purpose flour
2 tsp baking powder
2 tsp salt
1/2 tsp baking soda