Make the topping first. Get a heavy 9 to 10 inch skillet; add butter and heat until melted. Stir in brown sugar, peanut butter and water smoothly. I mix in both chopped and whole peanuts. Smooth over bottom skillet evenly. Make batter. Start your oven at 350 degrees. Sift flour, baking powder and salt together. Beat eggs slightly. Add sugar to eggs gradually and beat vigorously. Use an electric mixer. Beat until mixture is smooth and thick. Stir in flour mixture alternating the water and lemon extract. Pour over peanut topping and bake 30 to 35 minutes or until cake tests done. Loosen from skillet with knife, invert over serving platter.