In a medium bowl mix together the dry ingredients: flour, baking powder, salt, and baking soda.
In a separate bowl of a stand mixer with a paddle attachment, or use a hand mixer, beat together the sugar and butter until creamy. Then beat in the egg, vanilla extract, lemon zest and juice. Scrape down the sides of the bowl and mix again to be sure everything is combined.
Add flour mixture to the wet ingredients and mix until just combined. Cover the bowl and refrigerate the cookie dough for 1 hour
Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper or use a silicone baking mat.
Using a cookie scoop, or spoon, shape the dough into roughly 1 1/2-inch rounds. Pour powdered sugar into a shallow bowl. Place cookie balls in powdered sugar and cover until well coated, then place on the prepared baking sheet.
Bake in the preheated oven for 12-15 minutes. Cookies should no longer be glossy, but have a matte look.
Remove from the oven. Sift more powdered sugar on if desired. Let cool on the baking sheet for 3-5 minutes before transferring to a wire rack to cool completely.