01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, baking soda, and salt in a medium bowl until thoroughly blended.
03 - Beat butter and sugar with an electric mixer on medium speed until light and fluffy, approximately 2-3 minutes.
04 - Add egg and beat until fully incorporated. Mix in ricotta cheese, lemon zest, lemon juice, and vanilla extract until smooth and uniform.
05 - Gradually add dry ingredients to wet mixture, mixing on low speed just until combined. Avoid overmixing to maintain tender texture.
06 - Drop rounded tablespoonfuls of dough onto prepared baking sheets, spacing 2 inches apart to allow for spreading.
07 - Bake for 13-15 minutes until edges are lightly golden and centers are set. Cookies will remain soft and cake-like.
08 - Let cookies rest on baking sheets for 5 minutes, then transfer to wire rack to cool completely before glazing.
09 - Whisk powdered sugar, lemon juice, and lemon zest in small bowl until smooth and drizzling consistency is achieved.
10 - Drizzle or spoon glaze over completely cooled cookies. Allow glaze to set approximately 15-20 minutes before serving.