01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - In a large bowl, beat together the softened butter and granulated sugar using an electric mixer until pale and fluffy, about 2-3 minutes.
03 - Add the egg, lemon juice, lemon zest, and vanilla extract to the butter mixture. Beat until fully incorporated and smooth.
04 - In a separate medium bowl, whisk together the flour, baking soda, and salt until evenly distributed.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed just until the flour is incorporated. Stop mixing as soon as no dry streaks remain to keep the cookies tender.
06 - Scoop heaping tablespoons of dough and roll into balls. If desired, roll each ball in powdered sugar for a sweet coating.
07 - Place the dough balls 2 inches apart on the prepared baking sheets to allow for spreading.
08 - Bake for 9-11 minutes, or until the edges are just set and the centers still appear slightly underbaked. They will continue to firm up as they cool.
09 - Allow the cookies to rest on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely.