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 until evenly distributed.
03 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
04 - Add egg, ricotta cheese, lemon zest, lemon juice, and vanilla extract to butter mixture. Beat until fully combined and smooth.
05 - Gradually fold dry ingredients into wet mixture, mixing just until flour disappears. Avoid overmixing.
06 - Drop rounded tablespoonfuls of dough onto prepared baking sheets, leaving 2 inches of space between each cookie.
07 - Bake for 13-15 minutes until edges turn lightly golden. Allow cookies to rest on baking sheets for 5 minutes before transferring to wire rack.
08 - Whisk powdered sugar, lemon juice, and lemon zest in small bowl until smooth and pourable. Adjust consistency with additional lemon juice if necessary.
09 - Drizzle glaze over completely cooled cookies. Let glaze set at room temperature before serving.