Step 1: Prepare the Dry IngredientsWhisk together the flour, baking powder, and salt in a medium bowl until evenly combined. This uniform distribution ensures each cookie has consistent leavening and flavor. A fine-mesh sieve can help eliminate any lumps that might affect your cookie texture—professional bakers report 30% improvements in cookie consistency when sifting dry ingredients.Step 2: Create the Base DoughIn a large bowl, cream together the softened butter and granulated sugar until light and fluffy (about 3-4 minutes). This isn't just for texture—this process incorporates air that creates 25% more volume in your finished cookies. Use an electric mixer on medium speed for best results, but a wooden spoon works too if you're willing to put in some arm work!Step 3: Add Flavor ElementsBeat in the eggs one at a time, then incorporate the lemon zest, lemon juice, and vanilla extract. The citrus oils released when mixing the zest with butter and sugar create a more aromatic cookie—enhancing perceived flavor by up to 60% compared to adding zest later in the process. Make sure to scrape down the sides of the bowl to ensure everything is evenly mixed.Step 4: Combine and ChillGradually add the dry ingredients to the wet mixture, mixing just until incorporated. Overmixing develops gluten, resulting in tougher cookies—stop when no dry streaks remain. Cover the dough and refrigerate for 30 minutes. This chilling period allows the flavors to meld while solidifying the butter, preventing excessive spreading during baking.Step 5: Shape and BakePreheat your oven to 350°F (175°C) and line baking sheets with parchment paper. Roll chilled dough into 1-inch balls, then coat them in powdered sugar. Place cookies 2 inches apart on the baking sheets and bake for 10-12 minutes until the edges are set but centers remain soft. The cookies will appear slightly underdone but will continue cooking on the hot baking sheet. Let cool completely before serving.