Preheat oven to 350 degrees F (175 degrees C). Grease 2 baking sheets.
Sift flour, baking soda, and 1/8 teaspoon salt together in a bowl.
Beat 1 cup butter, white sugar, and egg in a bowl with an electric mixer until creamy, 2 to 3 minutes. Add flour mixture, vanilla extract, and lemon extract to butter mixture; stir until dough is well blended. Roll cookie dough into walnut-size balls and place 2 inches apart onto prepared cookie sheets. Press each ball down with the bottom of a glass to flatten slightly.
Bake in the preheated oven until baked through, 6 to 7 minutes. Cool.
Stir confectioners’ sugar, 1/4 cup melted butter, hot water, and vanilla together in a bowl until sugar is completely dissolved and icing is smooth. Spread icing on cooled cookies and top each cookie with a pecan.
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