Using an electric mixer fitted with the paddle attachment (or by hand using a whisk) combine the butter, sugars, egg, and lemon extract; beat until creamed, light, fluffy, and well combined.
Scrape down the sides of the bowl, add the lemon zest, and honey; beat until well combined.
Scrape down the sides of the bowl and add the flour, cornstarch, salt, and baking soda (keep the baking soda in a nice little mound rather than sprinkling it).
Add the lemon juice directly on top of the baking soda. It will bubble and foam, which means the baking soda has been activated (this is good); if it doesn’t bubble it’s old and expired. Beat on until just combined.
Form equal-sized mounds of dough, roll into balls, and flatten slightly on a baking sheet spaced at least 2 inches apart.
Refrigerate while the oven heats up.
Preheat oven to 350 degrees.
Bake for about 10 minutes, or until edges have set and tops are just set, even if slightly undercooked, pale, and glossy in the center; don’t overbake or undersides could become too browned. Cookies firm up as they cool.
Allow cookies to cool on baking sheet for about 10 minutes before serving.
Dust with sifted powdered sugar before serving.