Preheat oven to 350 degrees.

In a medium mixing bowl, combine flour, baking powder, and salt. Set aside.

In a separate mixing bowl, combine granulated sugar and softened butter; cream mixture until light and fluffy, 4-6 minutes.

Add eggs one at a time, then add coconut extract and lime zest, mixing until thoroughly combined.

Gradually add in flour mixture and mix until thoroughly combined.

Using 2 Tablespoons of dough at a time, roll into balls and place 2 inches apart on baking sheet lined with parchment paper.

Flatten each dough ball with the bottom of a glass to 2 inches in diameter.

Bake at 350 degrees for 14 minutes, rotating pan halfway through.

Remove from oven and cool on baking sheet 10 minutes, then remove to wire rack to cool completely.

Once cool, prepare icing by combining powdered sugar with 2 Tablespoons lime juice. Slowly add more lime juice until desired consistency is reached. Stir in lime zest; spoon onto cookies as desired.