Set the oven to 350°F. Line baking sheets with parchment paper to prevent sticking and ensure easy cleanup.

In a small bowl, whisk together flour, baking powder, and salt. This ensures even distribution and prevents lumps in the cookies.

Using a large bowl and an electric mixer fitted with a paddle attachment, beat butter, sugar, and lemon zest until light and fluffy, about 3 to 4 minutes. Scrape down the bowl to combine everything thoroughly.

Beat in the egg until the mixture is very well combined, about 1 minute. Scrape down the sides of the bowl again for even mixing.

On low speed, gradually add the flour mixture to the wet ingredients. Mix until everything is just incorporated. The dough should be slightly dry but cohesive.

Using a medium cookie scoop, portion out 1 ½-tablespoon balls of cookie dough. Place them on the prepared baking sheets, spaced 2 inches apart. Gently roll each ball with your palms and flatten it to 1/3-inch thick using your hand.

Bake for 12-14 minutes, or until the cookies set and turn slightly golden brown at the edges. Let them cool on the baking sheet for 5 minutes before transferring them to cooling racks. Allow them to cool completely before glazing or serving.

In a medium bowl, combine powdered sugar with lemon juice, one tablespoon at a time, whisking until a thick but pourable glaze forms. Spoon the glaze over each cookie, ensuring even coverage, and add a touch of extra lemon zest for visual appeal and enhanced flavor, if desired. Let the cookies sit undisturbed for at least 30 minutes to allow the icing to fully set. For optimal freshness, store them in an airtight container at room temperature for up to three days, keeping them soft and flavorful. This simple glaze elevates your cookies into irresistibly delicious treats.