In a medium-sized bowl whisk together the flour, salt, and baking powder. Set aside.
In a large mixing bowl beat the butter and sugar with an electric mixer until light and fluffy, 3 to 4 minutes.
Add the egg and vanilla extract and beat until combined.
Pour in the flour mixture and beat until you have a smooth dough.
Flatten the dough into a disk and wrap in plastic wrap. Refrigerate for 30 minutes.
Take out a large piece of aluminum foil and lightly flour it.
Take the dough out of the fridge and place it on top of the foil.
Roll it out into a rectangle, about 1/4-inch thick.
Using your hands, spread the softened butter over the entire dough; sprinkle with cinnamon; sprinkle with light brown sugar.
Holding onto the corners of the foil, those closest to you, begin to roll the dough away from you. Work slowly.
Roll to the end of the foil, creating a tight log.
Wrap the rolled cookie dough tightly in the foil and place it in the freezer for 45 minutes.
While dough freezes, prepare the icing: Place the cream cheese and butter in a mixing bowl and beat until creamy.
Gradually add in the powdered sugar; beat until smooth, about 4 minutes.
Pour in the vanilla extract and lemon extract; continue to mix until well incorporated.
Preheat oven to 350°F (175°C).
Take out the cookie dough, unwrap it, and cut the cookies off the roll into slices, about 1/4-inch thick.
Place the cookies on an ungreased cookie sheet.
Bake for 8 to 10 minutes, or until they begin to brown lightly around the edges.
Remove from oven and let cookies cool on the baking sheet for 2 minutes before transferring them to a wire rack to finish cooling completely.
Once cooled, frost generously with the cream cheese icing.
Frosted cookies will keep several days in an airtight container.