Place sieved flour, salt and sieved confectioners’ sugar in a large mixing bowl.
Add butter in little pieces (distribute evenly over the flour) and nuts.
Add water, lemon extract and vanilla extract and finally the nuts.
Mix together very well using hands until the ingredients form a dough. You should be able to have a ‘clean’ mixing bowl with no crumbs.
Cover with parchment & place in the freezer for 10 minutes to firm up.
When firm, divide the dough into 24 equal pieces. (I find it easiest to roll it into a sausage shape whilst it is still in the parchment). Roll into balls and place cookies on the UN GREASED baking tray about a hand width apart. Using two fingers or the back of a teaspoon, squash each ball slightly down.
Bake in preheated oven at 350F, 180C, Gas 4 for 10 minutes or until the edges just begin to slightly brown.
Remove from the oven, cool for 5 minutes on the baking tray then transfer using a spatula to a cooling rack. Be careful as they are delicate.