Preheat oven to 350 degrees F (177 degrees C) and place rack in center of oven.  Line two baking sheets with parchment paper.  Set aside.

In a small bowl whisk together the flour, baking soda, and salt.

In bowl of electric mixer, with the paddle attachment, cream the butter and sugar until creamy and smooth (about 2 - 3 minutes).  Add the lemon extract and beat to combine.    Add the flour mixture and beat just until incorporated.  Fold in the old-fashioned oats.

For small cookies place about 1 tablespoon of batter on the prepared baking sheet, spacing cookies about 2 inches (5 cm) apart.  For larger cookies, use about 2 tablespoons of batter.  (To have the cookies all the same size  I use an ice cream scoop).   Flatten cookies slightly with the palm of your hand and bake until light golden brown.  (For small cookies about 10 minutes and for larger cookies about 15-17 minutes).  Remove from oven and let cookies cool about two minutes on the baking sheet before transferring them to a wire rack to cool.

Makes about 24 large cookies.