Step 1

Sift flour, baking powder, salt, and baking soda together in a medium bowl. Set aside.

Step 2

Beat sugar and butter together in a large bowl using a handheld electric mixer or a stand mixer with the paddle attachment until creamy. Beat in egg, vanilla extract, lemon extract, lemon zest and juice, and yellow food coloring. Scrape down the sides of the bowl and mix once more, making sure everything is combined. Add flour mixture and mix until just combined.

Step 3

Cover bowl and refrigerate cookie dough for 1 hour.

Step 4

Preheat the oven to 350 degrees F (175 degrees C). Line a baking sheet with parchment paper or a silicone baking mat.

Step 5

Scoop dough using a cookie scoop or spoon into roughly 1 1/2-inch rounds. Slightly flatten cookies to 1/2-inch thickness.

Step 6

Pour powdered sugar into a shallow bowl. Place flattened rounds in powdered sugar and cover until well coated. Remove with a fork or spoon and place on the prepared baking sheet.

Step 7

Bake in the preheated oven until cookies are no longer glossy and have a matte look, 12 to 15 minutes. Remove from the oven and let cool on the baking sheet for 3 to 5 minutes before transferring to a wire rack to cool completely.