Position oven racks in the top and bottom thirds of the oven and preheat to 250 degrees F. Line 2 baking sheets with parchment.
Beat the egg whites and salt with an electric mixer on medium-high speed in a large bowl until foamy. Add the cream of tartar and continue to beat until soft peaks form. While beating, gradually add the sugar and then continue to beat until stiff peaks form. Beat in the lemon extract.
Transfer the mixture to a pastry bag fitted with a star tip and pipe 1-inch meringues on the prepared baking sheets about 1 inch apart. Bake until the meringues are no longer glossy and feel light and dry when picked up, about 1 hour. Turn off the oven but leave the meringues inside with the door cracked open until they are completely cool and dry, about 2 hours. The meringues can be stored in an airtight container at room temperature for up to 2 days.
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