Preheat oven to 375 degrees F. Line 3 cookie sheets with a sheet of parchment paper.

With a mixer, cream butter and sugar together until light and fluffy (about 2 minutes on high).

Add eggs to the butter and sugar mixture and mix to combine.

Add lemon juice, lemon extract and lemon zest and mix again.

In a separate bowl, combine flour, baking powder, baking soda, nutmeg, and salt. Whisk until ingredients are well combined.

Add the flour mixture to the butter mixture and mix until combined.

Place the white sparkling sugar in a small, flat bowl.

Using a small cookie scoop, measure out and form a ball of dough with your hands. Then roll each dough ball in the sparkling sugar, coating well.  Place the coated dough balls on the prepared cookie sheet, about 2 inches apart. (about 12-15 per pan)

Bake for 10 minutes. Remove the cookie sheet(s) from the oven but leave the oven on.  Carefully press down on each cookie with a flat-bottomed glass so that the cookie flattens a bit and the outer edges of the cookie crackle a little.  Bake for 2 additional minutes. Baking multiple pans at once may extend baking time.

Carefully remove each cookie to a wire rack to cool completely.