Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt.

In another bowl, cream the softened butter and granulated sugar until light and fluffy.

Add the egg, lemon zest, lemon juice, and vanilla extract to the butter mixture and mix until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Scoop tablespoon-sized portions of dough and roll them into balls.

Roll each ball in powdered sugar until well coated.

Place the coated balls on the prepared baking sheet, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are set but the centers are still soft.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.