01 - Preheat oven to 350°F. Line two baking sheets with parchment paper to prevent sticking.
02 - In a medium bowl, whisk together flour, baking powder, baking soda, and salt. Set the mixture aside for later use.
03 - In a large bowl, beat butter and sugar together using an electric mixer on medium speed until the mixture is light and fluffy, about 2-3 minutes.
04 - Add the egg, ricotta cheese, lemon juice, lemon zest, and vanilla extract to the butter mixture. Mix on medium speed until well combined and smooth.
05 - Gradually add the dry ingredients to the wet mixture, mixing on low speed until just incorporated. Do not overmix to ensure tenderness.
06 - Drop rounded tablespoons of dough onto the prepared baking sheets, spacing them about 2 inches apart to allow for spreading.
07 - Bake for 13-15 minutes, or until the edges are just starting to turn golden. The centers should remain soft and pillowy.
08 - Allow cookies to cool on the baking sheets for 5 minutes to firm up slightly, then transfer to a wire rack to cool completely.
09 - While cookies cool, prepare the glaze by whisking together powdered sugar, lemon juice, and lemon zest until smooth and pourable.
10 - Once cookies are completely cool, spoon or drizzle the glaze over each cookie. Let the glaze set for 15 minutes before serving.