Grease several baking sheets or coat with nonstick spray.
In a large bowl, thoroughly stir flour, salt, cinnamon, nutmeg or mace, set aside. In another large bowl with electric mixer on medium speed, beat together butter and sugar till light and well blended.
In another bowl, with electric mixer on high speed, beat egg yolks and 3 tbs warm water until light colored and thickened, 2-3 minutes. Beat the egg yolk mixture and lemon zest into the butter mixture until well blended and smooth.
Gradually beat or stir in the flour mixture, until evenly incorporated. divide dough in half.
Place each portion between large sheets of wax paper and roll out each portion 1/3" thick; check underside of dough and smooth out any wrinkles. Working with one portion of dough at a time, gently peel away, then pat one sheet of wax paper back into place. Flip the dough over, cut out the cookies.
If at any point dough softens too much, transfer back to chill. Using spatula, carefully transfer cookies to baking sheets, spacing about 1 1/4 inches apart.
Reroll any dough scraps. Continue cutting out cookies till all dough is used.
Bake the cookies one sheet at a time in the upper third of oven for 8 -10 minutes, or faintly colored on top and just slightly darker at edges. Reverse sheets halfway through to ensure even browning. Transfer sheets to wire rack and let stand 1-2 minutes for cookies to firm up slightly. Transfer cookies to rack to cool completely.
FROSTING: In large bowl with mixer on low speed, beat the egg whites, lemon juice and powdered sugar till blended.
Increase the speed to high and beat 2-3 minutes or until glossy and stiffened.
Preheat oven to 325°F Coat baking sheets with nonstick spray--thinly spread the cookie tops with layer of marmalade or preserves. Spread cookie with frosting to cover their sides.
Place cookies on baking sheets, spacing 1 inch apart. Bake 8-11 minutes or frosting is just tinged with color.
Let stand 15 minutes before serving. Store cookies airtight for up to 10 days or freeze up to 1 month.
Once frosted, cookies should be eaten within 3 days.