Preheat Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.
Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and sugar together until light and fluffy.
Add Wet Ingredients: Mix in the egg, lemon zest, lemon juice, and vanilla extract until fully incorporated.
Combine Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, baking soda, and salt.
Mix the Dough: Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix.
Shape the Cookies: Scoop about 1 tablespoon of dough at a time and roll it into balls. If desired, roll the dough balls in granulated sugar for a sparkly finish.
Bake: Place the dough balls on the prepared baking sheet, spacing them about 2 inches apart. Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
Cool: Allow the cookies to cool on the baking sheet for 2-3 minutes, then transfer to a wire rack to cool completely.