Grandma's Sugar Cookies

• 2 cups all-purpose flour, sifted
• 1 cups sugar
• 2 tablespoons milk
• 2 eggs
• 1/2 cup butter, softened
• 1/2 teaspoon salt
• 1/2 teaspoon lemon zest
• 1 teaspoon baking powder
• 1/2 teaspoon baking soda
• 1/2 teaspoon nutmeg