In a large bowl with an electric mixer, cream together the sugar and butter until creamy.
Add the milk, vanilla, and almond extract, and mix to combine.
Add the eggs.
Finally, add the baking soda, salt, and flour.
Cover and chill the dough in the refrigerator for 1-2 hours.
Preheat the oven to 350 degrees F.
Roll out approximately one third of the chilled dough onto a floured surface, until it is about ⅛-1/4″ thick.
Cut the cookies into rounds, using a round cookie cutter.
Place the cut out cookies ½″ apart onto a parchment paper lined baking pan.
Bake 10-12 minutes, until the edges are very light brown. You do not want the top of the cookies to be brown.
Cool the cookies completely on wire rack before frosting them.
To make the frosting, combine the powdered sugar, milk, and lemon juice in a medium bowl.
Beat with an electric mixer for 3 minutes, until well combined.