Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

In another bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg, lemon zest, lemon juice, and vanilla extract until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Using a cookie scoop, portion out the dough and roll into balls.

Roll each ball in powdered sugar until fully coated.

Place the coated dough balls on the prepared baking sheet, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are set but the centers are still soft.

Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.