Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.

In a large mixing bowl, cream together the softened butter and granulated sugar for 2-3 minutes until light and fluffy.

Add the eggs, vanilla extract, and lemon extract and mix on low speed until just combined.

In another bowl, whisk together flour, baking powder, and salt, then gradually add to the wet ingredients while mixing on low.

Fold in the lemon zest and lemon juice until evenly distributed.

Drop mounds of dough onto the prepared baking sheet, spacing them 2 inches apart, and bake for 10-12 minutes until edges are lightly golden.

Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack. Roll in powdered sugar before serving.