Combine flour, baking powder, and salt; set aside.

Beat butter with an electric mixer on medium speed for 30 seconds. Add sugar and corn syrup; beat until combined. Add egg, milk, vanilla, and lemon flavoring; beat well. Add flour mixture; beat at low speed until combined. Divide dough in half. Cover and chill about 1 hour or until easy to handle.

Roll out dough on a lightly floured surface to 1/8-inch thickness. Cut into rounds with a 2-1/2-inch cookie cutter.

Place half of the cookies on lightly greased cookie sheets. Spoon a rounded teaspoon of Raisin-Nut Filling onto center of each cookie. Top with remaining cookies. Seal edges with a fork. Bake in a 375 degree F. oven for 10 minutes. Remove and cool on a wire rack. Makes about 32 cookies.

Combine 1 cup chopped raisins and 1/4 cup water in a saucepan; bring to boiling. Reduce heat and simmer, covered, for 5 minutes; do not drain. Combine 2 tablespoons sugar and 1 tablespoon all-purpose flour; add to raisin mixture. Stir in 1/4 cup light-colored corn syrup or honey, 1 teaspoon finely shredded lemon peel or orange peel, and 1 tablespoon lemon juice or orange juice. Cook and stir until mixture comes to boiling. Remove from heat. Stir in 1/4 cup chopped walnuts. Cool.

Bake and cool cookies. Store in a tightly covered container at room temperature for up to 3 days.