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1
In a medium bowl, combine flour, baking powder, baking soda, and salt, mixing well to distribute all dry ingredients evenly.
2
Place softened butter into a stand mixer bowl fitted with a paddle attachment.
3
Add lemon zest to the butter and mix. Use fresh unwaxed lemons and grate only the yellow outer layer, avoiding the bitter white pith.
4
Add granulated sugar and mix on medium speed for several minutes until the mixture is light, fluffy, and fragrant with lemon aroma.
5
Add fresh lemon juice and lemon extract, mixing on medium speed until well incorporated. The mixture may appear curdled at first but will come together with continued mixing.
6
Add the egg carefully and mix on medium speed until creamy and fully incorporated, scraping down the bowl as needed.
7
Gradually add the dry ingredient mixture on low speed, mixing until almost combined with some flour streaks still visible. Finish folding by hand with a spatula to avoid overmixing and activating gluten.
8
Cover the dough and refrigerate for about 30 minutes. Towards the end of the chill time, preheat the oven to 350°F.
9
Using a 1.5-tablespoon scoop, portion the chilled dough onto a baking sheet. Optionally, roll gently between your palms for a smoother appearance.
10
Bake at 350°F for about 10 minutes or until the edges are set and just beginning to brown.
11
For the glaze: whisk together powdered sugar and gradually add fresh lemon juice a little at a time, stirring until achieving the desired drizzling consistency.
12
Once the cookies have cooled completely, drizzle or dip them in the lemon glaze. Store in an airtight container for up to one week.