Preheat oven to 325°
In a medium bowl, mix together, butter, shortening, sugar and egg. Add vanilla, lemon extract and milk. Mix well until combined. Gradually stir in flour and baking powder scraping down the sides of bowl.
Roll out a small amount of dough on a floured surface to about ¼″ thick and cut into shapes. Place on cookie sheets and bake until edges just start to brown. Approximately 10-12 minutes. Let sit on cookie sheets for a few minutes then transfer to cooling rack. Repeat until all dough is used.
Here’s a little cookie tip for you…. When rolling out your cookie dough, mix flour and powdered sugar 50/50. Use this mixture and your cookies will taste much better and not leave a flour taste in your mouth.