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

In a bowl, cream together the softened butter, granulated sugar, lemon zest, and lemon juice until light and fluffy.

Beat in the egg and vanilla extract until the batter looks smooth and fully combined.

In a separate bowl, whisk the all-purpose flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture and stir until just combined.

Chill the dough in the refrigerator for about 30 minutes.

Scoop rounded tablespoons of dough and roll them into balls, then roll each ball generously in powdered sugar.

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

Bake for 10 to 12 minutes, or until the edges are set and the tops have formed crinkles.