Prepare Dry Ingredients: In a medium bowl, sift together the flour, baking powder, salt, and baking soda. Set aside.
Cream Butter and Sugar: In a large bowl, whisk the softened butter and granulated sugar with an electric mixer until the mixture is light and creamy.
Add Wet Ingredients: Beat in the egg, vanilla extract, lemon extract, lemon zest, and lemon juice until well combined. If desired, add a drop of yellow food coloring to enhance the lemony appearance.
Mix Wet and Dry components: Slowly include the dry components into the wet liquid, stirring just until incorporated. Avoid overmixing to ensure tender cookies.
Refrigerate the dough for a minimum of one hour after covering it with plastic wrap. Chilling helps prevent excessive spreading and enhances flavor.
Preheat Oven: Preheat your oven to 350°F (175°C). Put a silicone baking mat or parchment paper on a baking pan instead.
Form Cookies: Scoop tablespoon-sized portions of dough and roll them into balls. Coat each ball completely by rolling it in a sufficient amount of powdered sugar.
Bake: Arrange the balls of covered dough, approximately 2 inches apart, on the baking sheet that has been prepared. Bake for 12-15 minutes, or until the cookies have a matte appearance and the edges are set.
Cool: Allow the cookies to cool on the baking sheet for 3-5 minutes before transferring them to a wire rack to cool completely.