Preheat oven to 350°F. Butter and flour a cookie sheet. Set aside.
Add egg whites to a large bowl. Beat with an electric mixer until stiff peaks form. Add lemon extract and beat to combine. Gradually add in powdered sugar, beating after each addition. Fold in flour and coconut.
Drop by teaspoonful on to a baking sheet. Bake for 15 minutes or until the edges start to lightly brown.
Remove from oven and place cookies on a cooling rack.