Preheat your oven to 350°F (175°C).

Line a baking sheet with parchment paper.

In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy (about 3-5 minutes).

Beat in the egg, lemon zest, lemon juice, and vanilla extract until well-blended.

In a separate bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt.

Gradually add the dry ingredients to the wet mixture, stirring until just combined.

Cover the dough with plastic wrap and chill in the refrigerator for about 15 minutes.

Roll the chilled dough into 1-inch balls, then roll each ball in powdered sugar to coat.

Place the cookie dough balls on the prepared baking sheet, spaced about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are slightly golden and the tops have cracked.

Allow cookies to cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.