In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.
Beat in the egg, vanilla extract, lemon zest, and lemon juice until well combined.
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.
Divide the dough into two portions and roll each into a log shape.
Wrap the logs in plastic wrap and refrigerate for at least 1 hour or until firm.
Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
Slice the chilled dough logs into 1/4-inch thick rounds and place them on the prepared baking sheet.
Bake for 10-12 minutes or until the edges turn golden.
Let the cookies cool on a cooling rack for a few minutes.
Dust the cookies with powdered sugar while they are still slightly warm.