3        eggs - separated
1/4     tsp. cream of tartar
1/4     C granulated sugar
1/3     C granulated sugar
3/4     C all-purpose flour
3        tbsp. water
1/2     tsp. vanilla
1/4     tsp. baking powder
1/4     tsp. lemon extract - if desired
1/8     tsp. salt
          Powdered sugar - if desired

Heat oven to 350 degrees. Grease and flour cookie sheet. Beat egg whites and
cream of tartar in large bowl with electric mixer on medium speed until
foamy. Beat in sugar, 1 tablespoon at a time; continue beating until
stiff peaks form.

Beat egg yolks and 1/3 cup granulated sugar in medium bowl on
medium speed about 3 minutes or until thick and lemon colored. Stir
in remaining ingredients except powdered sugar. Fold egg yolk mixture
into egg white mixture.

Place batter in decorating bag with #9 tip or in cookie press with #32
tip. Form 3-inch fingers about 2 inches apart on cookie sheet. Bake 10
to 12 minutes or until set and light brown. Immediately remove from
cookie sheet to wire rack. Sprinkle tops with powdered sugar while
warm.