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

Whisk the flour and baking powder together in a bowl.

Beat the softened butter and granulated sugar in a large bowl until fluffy, about 3-4 minutes.

Add the eggs one at a time, mixing well after each addition. Stir in the lemon zest, lemon juice, and vanilla extract.

Combine the dry ingredients with the wet mixture gradually until just blended.

Drop rounded dough balls onto the prepared sheets using a cookie scoop or tablespoon, spacing them about two inches apart.

Bake for 10-12 minutes until the edges are lightly golden, but the centers remain soft.

Dust with powdered sugar before serving if desired.