01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, baking soda, and salt in a medium bowl. Set aside.
03 - Beat butter and sugar with electric mixer until light and fluffy, approximately 2-3 minutes.
04 - Add egg and beat until fully combined.
05 - Mix in ricotta cheese, lemon zest, lemon juice, and vanilla extract until smooth.
06 - Gradually add dry ingredients to wet mixture, mixing just until incorporated.
07 - Drop rounded tablespoons of dough onto prepared baking sheets, spacing 2 inches apart.
08 - Bake for 13-15 minutes until edges are lightly golden and centers remain soft.
09 - Let cookies rest on baking sheets for 5 minutes, then transfer to wire rack to cool completely.
10 - Whisk together powdered sugar and lemon juice until smooth and pourable consistency.
11 - Spoon or drizzle glaze over cooled cookies. Sprinkle with lemon zest before glaze sets, if desired.