Start by rubbing the lemon zest into the sugar for a few minutes to release the oils and infuse the sugar with lemon flavor. This step may seem simple, but it's key to achieving the best citrusy taste in your cookies.

Next, mix the softened butter into the lemon-sugar mixture until it's light and fluffy. If you're using a stand mixer, this should take about 3 minutes. If you're mixing by hand, make sure to beat it well to get a light texture. 

Once the butter and sugar are fully incorporated, add the egg and beat it in for a minute to help create structure in the dough.

Afterward, stir in the lemon juice and extract to amp up that fresh citrus flavor.

In a separate bowl, whisk the flour, baking soda, and salt to ensure the baking soda is evenly distributed, which helps your cookies bake evenly.

Once your dry ingredients are ready, gently fold them into the wet ingredients using a spatula. Mix gently to prevent the cookies from becoming too dense or tough.

Once combined, cover the dough and refrigerate it for at least 2 hours.

Preheat your oven to 350°F (175°C). Once the dough has chilled, scoop tablespoon-sized portions and roll them into balls. 

Coat each dough ball first in granulated sugar, followed by a layer of powdered sugar.

Place the dough balls on a parchment-lined baking sheet, making sure to space them out to allow room for spreading. 

Bake for 15 minutes, or until the edges are golden and the centers are soft but set. 

Once baked, let the cookies cool on the baking tray for about 10 minutes.

This helps them firm up before transferring them to a wire rack to finish cooling. Enjoy!