Preheat oven to 350°F. Spray a baking sheet with cooking spray, set aside.
In a large bowl (or bowl of stand mixer with paddle attachment), cream the butter and sugar on medium speed for 2-3 minutes. Scrape down the sides of the bowl as needed.
Add the vanilla, egg, lemon zest, and lemon juice. Mix until combined, about 1 more minute.
Add the salt, baking powder, baking soda, and flour. Mix until combined. Scrape down the sides of the bowl as needed.
Place the powdered sugar in a bowl.
Scoop the cookie dough into 1 ½ inch sized balls. Roll the dough balls in the powdered sugar then place on the baking sheet, leaving 2 inches between each ball.
Bake for 10-12 minutes or until cookies are set.
Remove from the oven and let cool on the sheet for 5 minutes before transferring to a wire rack to cool completely.
Notes
Store the lemon cookies in an airtight container or Ziplock bag at room temperature for 3-4 days. If you want the cookies to have a sharper yellow color, you can add a bit of yellow food coloring to the dough.