Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper or silicone baking mats for easy cleanup.
Mix the Dry Ingredients:
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set this aside.
Cream the Butter and Sugar:
In a large mixing bowl, beat the softened butter and 3/4 cup of granulated sugar together with an electric mixer on medium speed until the mixture is light and fluffy, about 2-3 minutes.
Add the Egg and Flavors:
Add the egg, lemon zest, lemon juice, and vanilla extract to the butter mixture, and continue beating until fully incorporated.
Combine Wet and Dry Ingredients:
Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined. Be careful not to overmix, as this can make the cookies tough.
Shape the Cookies:
Roll the dough into 1-inch balls. Then, roll each ball in the remaining 1/4 cup of granulated sugar to coat it lightly. After that, roll each sugar-coated dough ball in powdered sugar until fully coated. This will give the cookies their signature crinkle effect once baked.
Bake:
Place the coated dough balls on the prepared baking sheets, spacing them about 2 inches apart. Bake for 8-10 minutes or until the edges are lightly golden, and the tops are cracked. The cookies will continue to firm up as they cool, so be sure not to overbake.
Cool and Serve:
Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. Serve and enjoy!
Serving and Storage Tips:
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