1.Preheat the oven to 375 deg.F. Butter two baking sheets and set aside.

2. Make the cookies. In a large mixing bowl, combine the sugar and butter and mix by machine or hand until fluffy. Add the eggs, milk and vanilla and lemon extracts and mix until smooth.

3. In a medium bowl, combine the flours, baking powder, and salt and stir until mixed., Add the dry ingredients to the wet in batches, stirring well to combine. Using a soup spoon drop spoonfuls of the dough 2 inches apart on the prepared baking sheets. Bake until the edges begin to brown, 20 to 30 minutes. Allow to cool completely.

4. Make the frosting: Place the confectioner's sugar in a large bowl. Gradually add enough of the boiling water to the sugar, stirring constantly, until mixture is thick and spreadable.

5. Remove half of the frosting to the top half of a double boiler set over simmering water and add the chocolate. Warm the mixture, stirring, until the chocolate is melted and the frosting is smooth. Remove from the heat. With a brush, coat half the cookie with chocolate frosting and the other half with white frosting. Makes 2 dozen cookies.