Preheat your oven to 350°F and line baking sheets with parchment paper. While the oven heats, whisk together the flour, baking powder, and salt in a medium bowl and set aside. Measure out your lemon zest and juice ahead of time—I find that having everything ready before you start mixing makes the dough come together much more smoothly and helps prevent overmixing.
In a large bowl, beat the room-temperature butter, sugar, and lemon zest together for 3-4 minutes until the mixture is pale, fluffy, and noticeably lighter in color. This creaming step is crucial for incorporating air into the dough, which helps the cookies have a tender crumb. Stop and scrape down the bowl halfway through to ensure even mixing.
Add the egg to the creamed mixture and beat for about 1 minute until fully incorporated and the mixture looks smooth. Then gently fold in the dry ingredient mixture from Step 1 using a spatula or wooden spoon, stirring just until no flour streaks remain. I like to be careful not to overmix at this stage—overworking the dough can make the cookies tough instead of tender.
Using a cookie scoop or tablespoon, portion the dough into balls and place them on the prepared baking sheets about 2 inches apart. Gently flatten each ball to about 1/3-inch thickness with the bottom of a glass or your fingers. Bake for 12-14 minutes until the edges are set but the centers still look slightly underbaked—they'll continue to cook as they cool. Transfer the baked cookies to a wire rack to cool completely before glazing.
While the cookies cool, whisk together the sifted powdered sugar and lemon juice in a small bowl until you have a smooth, pourable glaze. Once the cookies are completely cool, spread or drizzle the glaze onto each cookie and immediately sprinkle with fresh lemon zest for brightness and visual appeal. Let the glazed cookies sit for about 30 minutes to allow the glaze to set completely before serving or storing.