- Preheat the oven to 350 degrees 
- Grease and flour two 8 inch pans ( my pans are 2 inches deep). You could also divide the batter between three 8 inch pans for slightly thinner layers which allows for an additional layer of filling. 
- In a medium sized bowl add the flour, baking powder, baking soda, salt and zest of 2 lemons. Whisk to blend and set aside. 
- In another bowl, add the milk, vegetable oil and lemon juice, and lemon extract. Whisk to blend and set aside. 
- In the bowl of your mixer, mix the softened butter until smooth. Gradually add the sugar and mix on medium speed 3 to 5 minutes until it is lightened in color and fluffy. 
- Add the eggs one at a time, mixing after each addition until the yellow of the yolk has blended in. 
- With the mixer on low speed, add the flour mixture and the milk mixture alternately. Begin and end with the flour (3 additions of flour and 2 of milk). Mix just until combined and smooth. 
- Pour the batter into the prepared pans, smoothing the tops with the back of a spoon. Bake at 350 degrees. If baking three 8 inch pans, bake at 350 for 20-25 minutes. For two 8 inch pans, bake at 350 for 30 to 35 minutes or until a toothpick inserted in the center comes out clean or with only a few crumbs attached. Let the cakes cool in the pans 10 minutes then turn out.