Preheat oven to 375 F. Line a baking sheet with parchment paper.
In the bowl of an electric mixer, beat the butter until softened and creamy. Add brown sugar, granulated sugar, eggs, lemon zest, and lemon extract. Beat until well mixed.
Sift together the flour, baking soda and salt. With mixer running, gradually add flour mixture until well blended.
Mix in white chocolate chips until well blended.
Roll dough into 1-inch balls or scoop with a #40 scoop. Place several inches apart on baking sheet. Bake about 14 minutes or until golden.