In a medium bowl, sift together the flour, baking powder, salt, and baking soda. Set aside.
Using a large bowl or stand mixer with paddle attachment, beat the sugar and butter together until creamy. Add in the egg, vanilla extract, lemon extract, lemon zest and juice, and yellow food coloring. Mix well, scraping down the sides of the bowl as needed. Combine the flour mixture; beat until just combined.
Cover the bowl with plastic wrap and refrigerate the cookie dough for 1 hour.
Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.
Using a cookie scoop or spoon, drop dough into approximately 1.5-inch rounds. Gently flatten each to 0.5-inch thickness.
Place confectioners' sugar in a shallow dish. Roll the flattened dough rounds in the sugar until thoroughly coated. Use a fork or spoon to transfer them onto the prepared baking sheet.
Bake until the cookies no longer appear glossy and have a matte look, 12 to 15 minutes. Let them cool on the baking sheet for 3 to 5 minutes before transferring to a wire rack to cool completely.
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