Black and White Cookie Recipe

1/2 teaspoon vanilla extract

1/2 teaspoon baking powder

1/2 cup water

1 3/4 cups granulated sugar

1/2 teaspoon salt

1/4 teaspoon lemon extract

2 1/2 cups cake flour

2 1/2 cups all-purpose flour

1 teaspoon light corn syrup

1 - 2 tablespoons unsweetened cocoa

1 cup unsalted butter (2 sticks), at room temperature

4 cups confectioners' sugar

4 large eggs

3 oz unsweetened chocolate