In a bowl whisk together flour, baking powder and salt, set aside.
In a large bowl, whisk eggs and sugar with lemon zest and lemon extract. Add yogurt and whisk well.
Gradually add flour mixture and whisk well until evenly combined and smooth. The batter is thick, so I find it easier to use a fork instead of a whisk.
Heat about 1 ½ inch deep oil in a small casserole or saucepan with high sides and a thick bottom. Heat the oil to 325-350 F. The oil must be hot, but cook over low heat, otherwise they will burn outside and remain raw inside. If it gets too hot, move the pan away from the heat to lower the temperature.
To drop the batter into the hot oil, use two lightly greased teaspoons (not tablespoons) or lightly greased small cookie scoop. If using cookie scoop don’t fill it to the top, grab about a round teaspoon of batter for each fritter. If the fritters are too large, they will need longer frying time and you risk burning them on the outside or to find them raw in the center.
Fry 4-6 fritters at a time. When they are golden brown, using a slotted spoon transfer them on paper towels to drain. Dust with powdered sugar before serving.