Preheat oven to 375 degrees F (190 degrees C). Lightly grease baking sheets.

Cream together the butter and sugar in a large bowl. Blend in the eggs, lemon extract, and vanilla extract. Sift together the flour, salt, and baking soda in a separate bowl. Slowly add the flour mixture to the butter mixture, beating continually. Stir in the oatmeal.

Roll the dough out onto a lightly-floured surface to about 1/8-inch thickness. Cut dough into shapes using cookie cutters and arrange them on the prepared sheets.

Bake in the preheated oven until edges begin to brown, 10 to 12 minutes. Allow to cool on a cooling rack before frosting.