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Step 1
In a medium bowl, combine flour and baking powder with a whisk. Set aside.
Step 2
Using a hand mixer or a stand mixer fitted with the paddle attachment, beat the butter and salt on medium speed until combined, about 1 minute. Add in sugars and lemon zest and beat until smooth, about 1 ½ minutes. Beat in egg and lemon juice and mix until well combined, about 1 minute. Scrape up and down the sides of the bowl.
Step 3
With the mixer on low, add the flour mixture a little at a time, occasionally stopping to scrape your bowl. The dough should form a ball around the paddle when the mixing is finished. The dough should be soft, but not sticky.
Step 4
Wrap the dough in plastic wrap and press into a 1 inch thick disk. Chill for a minimum of 30 minutes before rolling and for up to five days.
Step 5
Preheat the oven to 375°F and prepare baking sheets with silicone baking mats or parchment paper.
Step 6
On lightly floured surface, roll the dough to about a ¼ inch thickness, use additional flour as needed to prevent sticking. Cut into shapes with cookie cutters. Re-roll the remaining dough and continue cutting until all the dough is used.
Step 7
Arrange cookies on baking sheets about 1 inch apart. Bake one sheet at a time in the middle of the oven, about 7-8 minutes, until slightly puffy. Allow the cookies to rest for 2 minutes on the pan and then transfer to a wire rack to cool completely.**
Step 8
Decorate as desired. Lemon Buttercream Frosting or Favorite American Buttercream are my favorites for this cookie recipe.