Preheat oven to 350. Cover a cookie sheet with parchment paper. Set aside. Combine butter and sugar in a large mixing bowl. Whip until light and fluffy. Add in the eggs, vanilla, and lemon extract. Mix until combined. Sift together the flour, baking powder, and salt in a medium bowl. Add the dry ingredients to the wet ingredients and mix until combined. Fold in the carrots, coconut, and raisins. Place cookie dough in the refrigerator for 30 minutes.

Meanwhile, combine the ingredients for frosting in a medium mixing bowl. Whip until smooth and fluffy. Remove the cookie dough from the refrigerator. Use a Tablespoon to scoop cookie dough onto the parchment paper-lined baking sheet.

Bake in the oven for 12-14 minutes. **Note: Cookies will not appear done. But if you gently press your finger into the top you should not see an imprint.

Remove the cookies from the oven and allow them to cool for a few minutes before placing them on a cooling rack to cool completely. Frost the cookies with the Lemon Cream Cheese Frosting. Place cookies in an air-tight container and refrigerate.

**Cookies may also be frozen but do so without frosting.