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

Cream together the softened unsalted butter and granulated sugar in a mixing bowl until light and fluffy, about 3-4 minutes.

Beat in the eggs, vanilla extract, and lemon extract until smooth, about 1-2 minutes.

In a separate bowl, whisk together the flour, baking powder, and salt until well combined.

Gradually mix the dry ingredients into the wet ingredients until just combined; avoid overmixing.

Fold in the lemon zest and lemon juice until evenly distributed throughout the dough.

Scoop rounded balls of dough onto the lined baking sheet, spacing them a couple of inches apart.

Bake for 10-12 minutes, until the edges are golden and the centers look slightly puffed.

Cool the cookies on the baking sheet for 5 minutes, then roll them in powdered sugar before transferring to wire racks to cool completely.