Black and Whites (Deli! Deli! Deli!)

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Cookie:

2 1/4 cups all-purpose flour

1 teaspoon baking powder

3/4 cup (1 1/2 sticks) unsalted butter, at room temperature

1/4 teaspoon salt

1 1/4 cups sugar

3 large eggs

1 teaspoon vanilla extract

1/4 teaspoon lemon extract

1 1/2 cups milk

Frosting:

1/2 cup water

1/2 cup light corn syrup

2 cups sugar

Pinch cream of tartar

1 cup confectioners' sugar

1 teaspoon vanilla extract

2 tablespoons hot water

2 tablespoons unsweetened, Dutch-processed cocoa

2 tablespoons hot coffee