Preheat the Oven: Begin by preheating your oven to 350°F (175°C). Line two baking sheets with parchment paper and set them aside.
Prepare the Dry Ingredients: In a medium-sized bowl, whisk together the flour, baking powder, and salt. Once combined, set the mixture aside.
Cream the Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together for 2–3 minutes until the mixture is light and fluffy. Add in the egg, vanilla extract, and lemon zest, mixing until everything is well combined.
Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the butter mixture, mixing just until everything is incorporated. Avoid overmixing to keep the dough tender.
Roll and Cut the Dough: On a lightly floured surface, roll the dough out to about 1/4 inch thick. Use a round cookie cutter to cut out shapes and place the cookies onto the prepared baking sheets.
Bake the Cookies: Bake in the preheated oven for 8 to 10 minutes, or until the edges are lightly golden. Remove from the oven and allow the cookies to cool completely on a wire rack.