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Preheat oven to 350 degrees F
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Grease cookie sheet with unsalted butter
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In a medium bowl, combine flour, baking soda, and salt and set aside
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Whisk together buttermilk, vanilla, and lemon extracts and set aside
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Cream together butter and sugar until fluffy
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Beat in egg
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Stir in flour and buttermilk mixtures alternately in batches
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Mix batter until smooth
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Spoon batter on prepared baking sheet in circles (use approximately 1/4 cup batter)
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Bake at 350 degrees F for 10-12 minutes or until cookies are golden and tops are puffed
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Cool on metal rack
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To prepare white icing, combine powdered sugar with boiling water, adding 1 tablespoon at a time until the frosting is thick and spreadable
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To prepare the chocolate icing, take half of the white icing and combine it with the semisweet chocolate on top of a double boiler until the chocolate has melted and the mixture is smooth
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Use an offset spatula to frost the cookies, beginning with the white frosting
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Allow to set until frosting hardens before enjoying