Preheat the oven to 350 degrees and line a baking sheet with parchment paper.
In a large mixing bowl, combine your sugar and butter and mix well.
Mix in one egg and the lemon extract.
In a separate bowl, combine the flour, baking powder and salt and mix.
Mix the dry ingredients into the wet ingredients.
Form the dough into small balls and roll in a bowl of sprinkles.
Place the cookies onto the lined baking sheet and bake for 8-10 minutes.
Let cool on a wire rack and enjoy!