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

In a bowl, cream together the softened butter, granulated sugar, lemon zest, and fresh lemon juice until light and fluffy.

Beat in the egg and vanilla extract until fully incorporated.

In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

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

Chill the dough in the refrigerator for about 30 minutes.

Scoop rounded tablespoons of dough, roll them into balls, and coat each ball in powdered sugar.

Place the dough balls on the prepared baking sheet, ensuring they are spaced apart.

Bake for 10-12 minutes or until the edges are set and the tops appear crinkled.