For the cookies:
2 cups all-purpose flour
1/2 teaspoon baking powder
1/4 teaspoon baking soda
2 1/2 teaspoons nutmeg
1/2 teaspoon cloves
1/4 teaspoon black pepper
pinch kosher salt
3 tablespoons butter
1/4 cup granulated white sugar
1/2 cup brown sugar
zest of 1 lemon; 3/4 for dough, 1/4 for topping
2 eggs
1 teaspoon vanilla extract
4 tablespoons whole milk
1 cup ground walnuts

For the glaze:
1/2 cup confectioner’s sugar
1/2 teaspoon vanilla
2 tablespoons water
reserved lemon zest
ground nutmeg; for dusting