1-Preheat and Prep: Preheat your oven to 375°F. Line two baking sheets with parchment paper or lightly grease them with non-stick spray. This ensures the cookies won’t stick and makes cleanup a breeze.

2-Mix Dry Ingredients: In a medium bowl, whisk together 3 cups (360 g) all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon baking soda, and 1/2 teaspoon salt. Set this mixture aside for later.

3-Cream Butter and Sugar: Using an electric mixer, cream 1 cup (2 sticks, 226 g) softened unsalted butter and 1 1/4 cups (250 g) granulated white sugar until light and fluffy, about 2 to 3 minutes. This step is crucial for incorporating air and achieving that soft texture.

4-Add Eggs and Flavor: Add 1 large room temperature egg and beat to combine. Then stir in 1 teaspoon vanilla extract, 2 tablespoons fresh lemon juice, and 1 tablespoon lemon zest; beat until combined, scraping down the bowl as needed to ensure everything is evenly mixed.

5-Combine Wet and Dry: Add the dry flour mixture to the wet ingredients and mix at low to medium speed just until no flour streaks remain. Be careful not to overmix, as this can make the cookies tough.

6-Portion the Dough: Portion the dough into 1 1/2-inch balls using a cookie scoop or spoon. Place them about 2 inches apart on the prepared baking sheets.

7-Bake: Bake for 10 to 12 minutes until the edges are set and lightly golden, but the centers still look slightly soft. This is the secret to achieving that perfect soft texture.

8-Cool: Cool the cookies on the baking sheet for 5 minutes before transferring to a wire rack to cool completely. This helps them set without breaking.

9-Prepare the Icing: While the cookies are cooling, whisk together 2 cups (228 g) confectioners sugar, 3 to 4 tablespoons lemon juice, 2 teaspoons lemon zest, and 1/2 teaspoon vanilla extract (if using) until smooth. Adjust thickness by adding more liquid or sugar as needed.

10-Ice the Cookies: Once the cookies are completely cool, ice them with an offset spatula or dip them into the glaze, allowing excess to drip off.