In a medium bowl, whisk together the melted coconut oil, honey, coconut milk, egg and 1 1/2 teaspoons lemon juice.
In a large bowl, whisk together the coconut flour, baking powder and sea salt. Add the wet ingredients to the dry ingredients and use an electric mixer to combine. Roll the dough into a ball, wrap in plastic wrap and refrigerate for 1 hour.
Preheat the oven to 350°. Line 2 baking sheets with parchment paper.
Between 2 sheets of parchment paper, roll out the chilled dough 1/8 inch thick. Using a small cookie cutter, cut out 36 small cookies and arrange them on the prepared baking sheet.
Bake for 6 to 8 minutes, or until the cookies start to brown on the bottoms. Remove from the oven and let them cool completely.
In a small bowl, whisk together the powdered sugar and the remaining 1 teaspoon of lemon juice. Add a few drops of water as needed to form a thin icing. When the cookies have cooled, drizzle them with a little of the icing and top each with a tiny pinch of lemon zest. Store the cookies in an airtight bag in the freezer.
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