Preheat your oven to 350°F. While it heats, gather all ingredients and bring your eggs to room temperature (about 70°F)—this helps them incorporate smoothly into the butter and creates a lighter, more tender cookie. Sift the confectioners' sugar for the icing to remove any lumps, and measure out all ingredients so you're ready to work efficiently.

In a medium bowl, combine the flour, baking powder, and salt—whisking them together ensures even distribution of the leavening agents for consistent rise. In a separate bowl, cream together the butter and sugar until pale and fluffy (about 2-3 minutes), then add the room temperature eggs one at a time, mixing well after each addition. Stir in the lemon essence and lemon zest to infuse flavor throughout. Gently fold in the dry ingredient mixture from Step 2 until just combined and smooth—don't overmix, as this keeps the cookies tender. I find that lemon zest added directly to the wet mixture gives you more visible flecks of citrus flavor than mixing it into the dry ingredients.

Transfer the dough to the refrigerator and chill until firm (about 15-20 minutes)—this prevents the cookies from spreading too much during baking and creates a better texture. While the dough chills, lightly grease a baking sheet or line it with parchment paper. Once firm, scoop the dough onto the prepared pan, spacing them about 2 inches apart to allow for even baking and browning.

Bake for 12-15 minutes until the edges are lightly golden but the centers still look slightly soft—they'll continue to set as they cool. Remove from the oven and let the cookies rest on the baking sheet for 2-3 minutes before transferring them to a wire rack to cool completely. This cooling time is important because it allows the cookies to firm up enough to handle without breaking, while still being pliable enough to dip in icing.

In a small bowl, whisk together the sifted confectioners' sugar from Step 1, water, and lemon essence until smooth and pourable—you want it thick enough to coat the cookie but thin enough to drip slightly. If the icing seems too thick, add water a few drops at a time until you reach the right consistency. I prefer a slightly thicker icing so it sets quickly and doesn't slide off the sides of the cookies.

Once the cookies from Step 4 are completely cool, dip the top of each cookie into the lemon icing from Step 5, allowing excess to drip off. While the icing is still wet, immediately add your choice of sprinkles or additional lemon zest to create a festive finish. Set the decorated cookies on a clean surface or parchment paper and let the icing set for 10-15 minutes before serving or storing.