Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
In a large mixing bowl, beat the softened butter and granulated sugar using an electric mixer on medium speed until light and fluffy, about 2-3 minutes.
Add the egg, lemon zest, lemon juice, and vanilla extract to the butter mixture, and continue mixing until well-combined.
Gradually add the flour mixture to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix.
Chill the dough in the refrigerator for about 30 minutes. This will help the cookies achieve that perfect chewy texture.
Once chilled, scoop tablespoon-sized portions of dough and roll them into balls.
Roll each ball in powdered sugar until fully coated, then place them on the prepared baking sheet, spaced about 2 inches apart.
Bake for 10-12 minutes or until the edges are set and the tops are crinkle-like. The cookies will look slightly underbaked, but they will firm up as they cool.
Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.
Notes
Serve the cookies on a decorative platter, dusted with a light sprinkle of powdered sugar and garnished with lemon slices or zest for added visual appeal.