01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set aside.
03 - In a large bowl, beat the softened butter and granulated sugar together using an electric mixer until light and fluffy.
04 - Add the eggs one at a time, beating well after each addition. Mix in the fresh lemon juice, lemon zest, and vanilla extract until fully combined.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until just combined. Do not overmix.
06 - Scoop tablespoon-sized portions of dough and roll into balls. Roll each ball in powdered sugar, coating thoroughly on all sides.
07 - Place the coated dough balls 2 inches apart on the prepared baking sheets.
08 - Bake for 10 to 12 minutes until the edges are set but the centers remain soft.
09 - Remove from the oven and let the cookies rest on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.