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Zabar's Black-and-Whites (Adapted from ''New York Cookbook,'' by Molly O'Neill, Workman Publishing , 1992)

For the cookies:
1 3/4 cups granulated sugar
1 cup (2 sticks) unsalted butter, softened
4 large eggs
1 cup milk
1/2 teaspoon vanilla extract
1/4 teaspoon lemon extract
2 1/2 cups cake flour
2 1/2 cups all-purpose flour
1 teaspoon baking powder
1/2 teaspoon salt

For the frosting:
4 cups confectioners' sugar
1/3t o 1/2 cup boiling water
1 ounce bittersweet chocolate, chopped.

1. Preheat the oven to 375 degrees. Butter 2 baking sheets and set aside.
Combine sugar and butter in a bowl and beat until fluffy.
Add the eggs, milk and extracts. Mix until smooth.

2. Combine the flours, baking powder and salt in a bowl and mix.
Add the dry ingredients to the wet in batches, stirring until combined.
Drop soup spoonfuls of the dough 2 inches apart on the baking sheets.
Bake until the edges begin to brown, 20 to 30 minutes. Cool.

3. To make frosting, place the confectioners' sugar in a large bowl.
Gradually add some boiling water, stirring until mixture is thick and spreadable.
Place half the frosting in the top of a double boiler set over simmering water; add the chocolate. Warm, stirring until chocolate is melted and the frosting is smooth. Remove from heat.

4. Brush half the cookie with the chocolate and the other half with the white frosting.

Yield: About 24 cookies.