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Preheat oven to 375 degrees F. Line baking sheets with parchment paper.
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To make flax “eggs,” in small bowl, combine flaxseed meal and water. Let rest for 5 minutes to thicken. Set aside.
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In medium bowl, whisk together flours, baking powder, salt and cardamom. Set aside.
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In large bowl, cream butter and sugar with electric mixer 3 minutes, or mix manually until light and fluffy.
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Beat in flax “eggs,” vanilla, almond extract and lemon zest, if using.
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Add flour mixture in two batches, beating on low speed until combined, or mixing manually until well combined.
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Shape dough into disk and wrap in plastic wrap or cover with kitchen towel. Chill 1 hour, or until firm.
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With rolling pin, roll out half of dough to 1/4-inch thickness on floured work surface.
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With 2-inch cookie cutter or shape cutters, cut out cookies and arrange about 1 inch apart on baking sheets. Repeat with remaining dough. Brush cookies with coconut oil, then sprinkle with sugar. Place 1 large pinch of chopped nuts in center of each cookie, and press lightly.
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Bake 8 to 10 minutes or until edges start to brown. Transfer to wire racks to cool.