1. Preheat oven to 350°F and line baking sheets with parchment paper. Combine butter and sugar in bowl; cream together until light and fluffy. Add eggs, Ricotta, lemon extract (or baking oil), zest and juice; blend well.
2. Add 1 c. flour, baking powder and salt; blend to combine. Add remaining flour in 2 parts, blending to combine between each, until a dough forms. Drop by rounded tablespoons 2 in. apart onto baking sheets.
3. Bake until cookie edges are very light golden, about 12-15 min. Let cookies rest on baking sheet for a few minutes and transfer to wire cooling rack.
4. While cookies cool, prepare glaze by creaming together butter and sugar. Continue to mix, gradually adding juice until desired consistency. Decorate cooled cookies adding dragees or decorating sugar, if desired, before icing sets.