Preheat your oven to 400 degrees F. Grease the muffin cups or line with paper liners.
In a large bowl, beat the butter and sugar with an electric mixer until light and creamy, about a minute. Next, beat in the lemon extract, eggs, salt and baking soda.
Next, fold in the sour cream and then the flour.
Scoop the batter into muffin cups. Place in oven and bake for 15-20 minutes or until a toothpick is inserted and comes out clean.
Allow to cool for about 5 minutes in pan.
Remove from pan and place on wire rack. In a bowl, combine the powdered sugar and the lemon juice to create the muffin glaze; drizzle over muffins. Serve warm.