Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper or grease them.

Cream together 1 cup softened butter and 1.5 cups granulated sugar until light and fluffy, about 2-3 minutes.

Mix in 2 teaspoons vanilla extract, 1 large egg, lemon zest, and 2 tablespoons fresh lemon juice until just combined.

In a separate bowl, whisk together 2 cups all-purpose flour, 1 teaspoon baking powder, 0.5 teaspoon baking soda, and 0.25 teaspoon salt. Gradually add to wet mixture.

Roll dough into 1-inch balls, first in granulated sugar, then coat with powdered sugar.

Space the balls 2 inches apart on baking sheets and bake for 9-11 minutes until edges are barely golden.

Cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.

Serve on a platter or store in an airtight container.