01 - Preheat oven to 350°F. Line two baking sheets with parchment paper and set aside.
02 - In a large mixing bowl, beat softened butter and granulated sugar together using an electric mixer until pale, light, and fluffy, approximately 2 to 3 minutes.
03 - Add the egg, freshly squeezed lemon juice, lemon zest, and vanilla extract to the butter mixture. Beat until fully combined and smooth.
04 - In a separate medium bowl, whisk together the all-purpose 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 incorporated. Stop mixing as soon as no dry flour streaks remain to keep cookies tender.
06 - Scoop heaping tablespoons of dough and roll into balls. If desired, roll each ball in powdered sugar for a soft coated finish.
07 - Place dough balls approximately 2 inches apart on the prepared baking sheets to allow for spreading.
08 - Bake for 9 to 11 minutes, or until the edges are just set and the centers appear slightly underbaked. They will continue to firm up as they cool.
09 - Allow cookies to rest on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely before serving or storing.