Preheat oven to 375 degrees
In the bowl of a stand mixer with a paddle attachment or an electric mixer, beat on medium-high speed; cream the butter, 1/4 cup sugar, and brown sugar until light and fluffy (2 minutes)
Add the egg and vanilla and mix until well combined (about 1 minute), then add the lemon extract
Whisk flour, baking powder, cornstarch, and salt in a medium bowl.
Add the flour mixture to the wet ingredients and mix on low speed until the dough comes away from the side of the bowl and is well combined, scraping down the sides of the bowl.
Stir in coconut and white chocolate
Cover the bowl with plastic wrap and chill the sugar cookie dough in the refrigerator for 1-2 hours (the longer, the better, as the flavor will absorb more). This also helps to make the cookies taller.
Using a large cookie scooper, add cookie dough to a greased baking sheet or use a silicone mat - these are my favorite ones from Amazon.
Bake cookies in the oven at 375 degrees for 16-18 minutes. Remove when the center still seems slightly underdone. Leave them on the baking sheet for 15 minutes. They will continue cooking, remove them from the pan and transfer them to a cooling rack.