Prepare the Candy Base

1. Combine Ingredients: In a medium saucepan, mix sugar, corn syrup, and water. Stir over medium heat until the sugar dissolves completely.
2. Heat to the Right Temperature: Attach a candy thermometer to the saucepan and bring the mixture to a boil. Continue cooking without stirring until it reaches 300°F (hard-crack stage).
3. Add Lemon Extract: Remove the pan from heat and carefully stir in the lemon extract. Add a few drops of yellow food coloring if desired.

Form the Lemon Drops

1. Pour the Candy: Quickly pour the hot candy mixture onto a parchment-lined baking sheet or into silicone candy molds.
2. Shape the Drops: If using a baking sheet, let the candy cool for a minute, then use a greased knife to cut it into small squares or break it into pieces once fully cooled.
3. Dust with Powdered Sugar: Toss the cooled candies in powdered sugar to prevent sticking.