Preheat oven to 375°F and line a cookie sheet with parchment paper or a silicone baking mat.
Using a mixer, cream together the butter, sugar, and brown sugar until smooth.
Add corn syrup, egg, vanilla extract, and lemon extract; mix until thoroughly combined.
In a separate bowl, whisk together flour, salt, baking powder, and baking soda.
Gradually add dry ingredients to the wet mixture, mixing well after each addition.
Use a 1 1/2 tablespoon cookie scoop to portion dough, then roll each portion into a ball.
Roll each dough ball in decorating sugar to coat, and place on the prepared cookie sheet spaced about 2 inches apart.
If the dough is too soft, refrigerate it for 20 minutes before scooping.
Bake for approximately 10 minutes until edges begin to turn golden brown, avoiding overbaking.
Cool cookies on the baking sheet for 5 minutes before transferring to a wire rack to fully cool.
Repeat baking in batches until all dough is used, then store cooled cookies in an airtight container.