Prep your tools and oven: Heat the oven to 350°F (175°C). Line two baking sheets with parchment paper for easy cleanup.

Mix dry ingredients: In a small bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

Cream butter and sugar: In a large bowl, beat the softened butter and granulated sugar until light and fluffy, about 2–3 minutes. This traps air and helps the cookies rise.

Add egg and flavor: Beat in the egg, lemon zest, lemon juice, and vanilla (plus lemon extract if using). Mix just until combined. The mixture may look slightly curdled from the lemon juice—that’s normal.

Combine wet and dry: Add the dry ingredients to the wet mixture and mix on low until just combined and no dry streaks remain. Avoid overmixing.

Chill the dough: Cover the bowl and refrigerate for 20–30 minutes. Chilling helps prevent spreading and intensifies the lemon flavor.

Set up rolling sugars: Place the extra granulated sugar in one shallow bowl and the powdered sugar in another. Rolling in granulated sugar first helps the powdered sugar stay bright and crinkly.

Portion and roll: Scoop 1–1.5 tablespoon portions (a small cookie scoop works well). Roll each into a ball, coat in granulated sugar, then generously coat in powdered sugar.

Arrange and bake: Place coated dough balls on the lined sheets, leaving about 2 inches between them. Bake for 9–11 minutes, until the edges are set and the tops are crackled. The centers should still look slightly soft.

Cool: Let cookies cool on the sheet for 5 minutes, then transfer to a rack. They’ll firm up as they cool but stay tender inside.