Sift flour, salt and baking powder together.
Cream shortening; add maple sugar, creaming well.
Add eggs, lemon extract, milk and dry ingredients; mix well.
Chill for about 30 minutes.
Roll out 1/4 inch thick; sprinkle with additional maple sugar.
Cut with cookie cutter; place on greased baking sheet.
Bake at 350 degrees for about 15 minutes.