In a bowl, add the butter and sugar, and mix well with a hand mixer until you get a smooth paste.
Add the lemon extract, lemon zest and lemon juice, then the flour, and use your hands now to bring the ingredients together into a dough.
Cover the bowl with clingfilm, and refrigerate for 30 minutes.
Transfer the dough to the work surface, and use a rolling pin to roll it to about half a cm or ¼ inch thickness.
Use a round cookie cutter or a glass to cut out rounds, depending on the size of your cutter you should get about 10-15 cookies.
Transfer the cookies to a large baking tray lined with non-stick paper, and bake in the preheated oven at 170 degrees Celsius (350 Fahrenheit) for about 12-15 minutes, making sure the tray goes onto the middle rack of the oven.
The cookies are ready when they are firm to touch, but still a pale yellow , do not let them brown ( a little tinge on the edges is fine).
Remove from the oven and leave them to cool down completely.
To melt the chocolate, cut it into small pieces, and add to a bowl set over a pot of simmering water.
When the cookies have cooled down, dip them into the melted chocolate - either all the way through or just half like I did, and leave to cool until the chocolate is set.