Preheat oven to 350F & line baking sheet with parchment paper.
Cream butter and sugar in bowl until light and fluffy. Add eggs, Ricotta, lemon extract, zest and juice. Mix well. Add 1 cup flour, baking powder and salt & mix. Add remaining flour in two parts, blending to combine between each, until a dough forms.
Drop dough by rounded tablespoon 2 inches apart on baking sheets (cookies will spread).
Bake for 12-15 minutes. Let cookies cool on baking sheet.
FOR GLAZE: Cream butter and sugar. Gradually add juice until desired consistency. Add on top of cooled cookies.