Combine water, salt, sugar, and butter in a saucepan.

Heat the mixture until the butter melts completely.

Bring the mixture to a full boil over high heat.

Add flour all at once and remove the pan from the heat.

Beat the mixture with a spoon until it becomes smooth, clings together, and pulls away from the sides of the pan.

Add eggs one at a time, beating well after each addition until the mixture is smooth and shiny.

Stir in the lemon extract.

Cool the dough for 15 minutes.

Fill a large pastry bag fitted with a large star tip with half of the churro paste.

Heat salad oil to a depth of 1 1/2 inches in a wide pan to 400°F.

Squeeze the paste into the hot oil to form a ribbon of dough about 7 to 9 inches long and cut it off with a small knife.

Fry 2 or 3 churros at a time for 5 to 7 minutes, or until golden brown.

Drain the fried churros on a paper towel-lined plate.

Roll the churros in powdered sugar.