Preheat your oven to 350°F (175°C). Line a cookie sheet with parchment paper.

In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

In a separate mixing bowl, cream together the softened butter and granulated sugar using an electric mixer on medium speed until light and fluffy.

Add the egg, lemon zest, lemon juice, and vanilla extract to the butter mixture. Mix until well combined.

Gradually add the dry ingredient mixture to the wet mixture, mixing on low speed until just combined. Do not overmix.

Chill the dough in the refrigerator for about 10-15 minutes to make it easier to handle.

Once chilled, use a cookie scoop or your hands to form balls of dough, about 1 inch in diameter.

Roll each ball in powdered sugar to coat completely and place them on the prepared cookie sheet, leaving space between each one.

Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden and the centers look slightly underbaked.

Remove from the oven and let cookies cool on the cookie sheet for about 5 minutes before transferring them to a cooling rack to cool completely.