01 - Preheat oven to 350°F (175°C). Line two baking sheets with parchment paper and set aside.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed. Set aside.
03 - In a large mixing bowl, beat the softened butter and granulated sugar together using an electric mixer on medium speed until the mixture is pale, light, and fluffy, about 2 to 3 minutes.
04 - Add the eggs one at a time, beating well after each addition. Mix in the fresh lemon juice, lemon zest, and vanilla extract until thoroughly combined.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until just combined. Do not overmix.
06 - Scoop tablespoon-sized portions of dough and roll them into smooth balls between your palms. Roll each ball in powdered sugar, coating thoroughly on all sides.
07 - Place the coated dough balls on the prepared baking sheets, spacing them about 2 inches apart to allow for spreading.
08 - Bake for 10 to 12 minutes until the edges are set and lightly golden, but the centers remain soft and slightly underbaked.
09 - Remove from the oven and let the cookies rest on the baking sheets for 5 minutes. Transfer to a wire rack to cool completely before serving.