In a bowl, combine the flour, salt, and baking powder.
In the bowl of a stand mixer fitted with a paddle attachment (or use a hand mixer and a bowl, or you can use a metal whisk and a bowl), add the sugar and lemon zest. Mix well.
Add the butter and beat for 1-2 minutes or until fluffy. Then, add the egg, vanilla, and lemon juice and beat until well incorporated.
Add the dry mixture and mix on low just until no dry ingredients are left.
Wrap the dough in plastic wrap and freeze for 20-30 minutes or until solid enough to form dough balls. You can also refrigerate the dough overnight.
Preheat the oven to 180C (355F) and line a baking sheet with parchment paper.
Form 13 cookie dough balls and roll them in powdered sugar.
Place the cookie balls on the baking sheet so they have at least 2” (4cm) space in between. Bake for about 15 minutes or until they have spread and are crinkly and golden around the edges.
Remove from the oven and let cool down for 5 minutes on the sheet before transferring onto a cooling rack to cool down completely.