Preheat the oven to 350 degrees F.

Line a baking sheet with parchment paper. Set aside.

Mix together flour and baking powder in a small bowl. Set aside.

Add granulated sugar and the lemon zest into another small bowl. Rub the sugar and lemon zest together with your fingers, until fragrant.

In a large bowl beat together the butter and sugar/lemon mixture until light and fluffy. Then beat in the egg and vanilla extract. Mix until smooth.

In small batches, beat in the flour mixture on low speed until blended.

Roll 2" pieces of dough into a ball with hands and drop onto the baking sheet, spacing about 2" apart. Gently flatten dough with the palm of your hand or the bottom of a cup.

Bake for 11-13 minutes or until cookies are just set and the edges slightly golden brown.

Cool cookies on baking sheet for 2 minutes and transfer to cooking racks to cool completely.

When cookies have fully cooled, whisk together powdered sugar, lemon juice and water in a small bowl. Drip the lemon glaze onto the cooled cookies as desired.

Let cookies sit until icing has set before enjoying.

dust with powdered sugar