Preheat oven to 350 degrees. Sift together flours, baking powder, and salt; set aside. In a mixer bowl, whisk together the eggs and sugar until smooth, slowly add the milk until combined, followed by the melted butter, vanilla and lemon extract. In 3 batches, add the flour mixture into the bowl. Once combined, cover and refrigerate for 2 hours to chill the dough.

On a parchment lined baking sheet drop 2 inch scoops of the batter. Bake for 12 to 15 minutes until the edges are just slightly golden.

To make the white toppings: In a bowl, combine powdered sugar, 3 tablespoons hot water, and corn syrup. Whisk until smooth. Use this mixture to ice 1/2 of the cookie and then let the icing cool and set.

To make the chocolate toppings: Add melted chocolate to remaining white icing and whisk until smooth. If its too thick, add another tbsp of corn syrup to thin. Ice the other 1/2 of the cookie and let the icing set again before eating.