Cream butter; gradually add sugar, beating well. Add eggs, one at a time, beating well after each addition.
Dissolve soda in water. Add to creamed mixture, mixing well. Combine next 3 ingredients; gradually add to creamed mixture, mixing well. Stir in lemon juice and pecans. Shape dough into a ball. Cover and refrigerate 45 minutes.
Turn dough out onto a floured surface, and roll to 1/8-inch thickness; cut dough with cookie cutters. Place on lightly greased baking sheets. Bake at 400° for 8 minutes. Cool on wire racks.