Prep your tools. Heat the oven to 350°F (175°C).
Line two baking sheets with parchment paper. This prevents sticking and keeps the cookie bottoms pale and soft.
Cream butter and sugar. In a large bowl, beat softened butter and granulated sugar until light and fluffy, about 2–3 minutes. This step helps create a soft, airy cookie.
Add eggs, ricotta, and flavorings. Beat in the eggs one at a time.
Add ricotta, vanilla, lemon zest, and a splash of lemon juice. Mix until smooth and creamy.
Combine dry ingredients. In a separate bowl, whisk flour, baking powder, and salt. Stir to distribute the leavener evenly.
Bring the dough together. Add the dry mixture to the wet ingredients in two additions.
Mix on low until just combined. The dough will be soft and sticky—that’s good.
Scoop the cookies. Use a 1-tablespoon scoop to drop rounds onto the prepared sheets, spacing them about 2 inches apart. If dough is very sticky, chill for 15–20 minutes for easier scooping.
Bake. Bake 11–14 minutes, until the edges are set and the tops look matte and slightly puffed.
They should stay pale. Avoid overbaking to keep them soft.
Cool completely. Let the cookies rest on the sheet for 2 minutes, then transfer to a rack to cool. Glazing warm cookies can cause the glaze to slide off.
Make the glaze. In a bowl, whisk powdered sugar with milk or cream, plus vanilla or almond extract.
For a lemon version, add a teaspoon of lemon juice and a bit of zest. Aim for a thick but pourable glaze that ribbons off the spoon.
Glaze and decorate. Spoon or dip the top of each cookie in glaze, then add sprinkles right away so they stick. Let the glaze set until dry to the touch, about 30–45 minutes.