Shortbread Hearts

1 1/2 C all-purpose flour
1 Tbsp baking powder
1/2 tsp salt
3/4 margarine, softened
1 (14oz) can sweetened condensed milk
2 eggs
2 tsp lemon extract

Mix flour, baking powder and salt; set aside. Cream margarine in large bowl. Gradually add condensed milk; beating well after each addition. Beat in eggs and lemon extract. Stir in flour mixture; mix well but do not beat. Divide dough into 3 balls. wrap in plastic wrap. Place in freezer 10 minutes or until firm enough to roll. Preheat oven to 350. Grease baking sheets. Roll one portion of dough at a time to 1/8" thickness on lightly floured surface. Cut dough with heart-shaped cookie cutter. Place on prepared baking sheets, 1 inch apart. Bake until edges are light brown, about 7 minutes. Cool on baking sheets 1 minute. Remove to wire rack to cool completely.