Wash strawberries, leaving stems intact. Drain. Pat dry with paper towels; set aside.
Combine 1 cup sugar and water in a heavy sauce pan. Cook over medium heat, stirring frequently, until mixture comes to a boil and sugar dissolves. Continue cooking until mixture reaches thread stage (234°). Remove from heat, and set aside.
Beat egg whites (at room temperature) in top of a double boiler until stiff peaks form. Gradually add remaining sugar, beating well after each addition. While beating at medium speed of electric mixer, slowly pour hot syrup in a thin stream over egg whites. Beat until well blended. Fold in baking powder.
Place frosting over boiling water; beat constantly at high speed of an electric mixer 5 minutes or until stiff peaks form. Remove frosting from heat, and stir in lemon extract.
Dip strawberries in frosting; place on waxed paper to dry. (Do not refrigerate.) Place strawberries in individual dessert dishes, and serve immediately