Cream together butter, sugar and lemon extract. Add eggs and beat until fluffy.
Combine flour, baking powder and salt. Alternate adding a bit of flour mixture with adding milk.
Stir in blueberries.
Fry at 365 degrees, about 4 minutes on each side until golden brown. Remove and to drain off excess grease place fritters on paper towels. Mix together powdered sugar, lemon extract and water as needed to get drizzle consistency. Drizzle over fritters.