PREPARATION:

1. For cookies, combine flour, 1 cup butter, cream, 1/4 cup granulated sugar, lemon peel and lemon extract in large bowl. Beat with electric mixer at medium speed 2 to 3 minutes or until well blended. Divide dough into thirds. Wrap each portion in waxed paper; refrigerate until firm.
2. Preheat oven to 375°F. Place remaining 1/4 cup granulated sugar in shallow bowl. Roll each portion of dough to 1/8-inch thickness on well-floured surface. Cut out dough with 1-1/2-inch round cookie cutter. Dip both sides of each cookie in sugar. Place 1 inch apart on ungreased cookie sheets; pierce several times with fork.
3. Bake 6 to 9 minutes or until cookies are slightly puffed but not brown. Cool 1 minute on cookie sheets; remove to wire racks to cool completely.
4. For filling, combine powdered sugar, remaining 1/4 cup butter, lemon juice and vanilla in medium bowl. Beat 1 to 2 minutes or until smooth. Tint with food coloring, if desired. Spread 1/2 teaspoon filling each on bottoms of half of cookies; top with remaining cookies.