Add sugar and lemon zest to the stand mixer bowl and whisk together releasing the lemon essential oil.

Add softened butter and beat with the paddle attachment until light and fluffy.

Add the egg, and vanilla extract to the sugar mixture and beat until smooth.

Sift flour, and baking powder into a small mixing bowl. Stir in the kosher salt. Add the flour mixture to the stand mixer bowl and stir until just combined.

Portion the dough with a medium cookie scoop and roll into balls. Place cookie dough balls on a parchment lined baking sheet or container and refrigerate for at least 1 hours, and preferably overnight.

Preheat the oven to 350°F.

Add granulated sugar and powdered sugar in two separate bowls. Roll the cookie dough balls in granulated sugar first, then roll in powdered sugar. Place them on a lined baking sheet about 2” apart.

Baked for 12 minutes until the bottom edges are golden brown. Remove from the oven and allow the cookies to cool on the baking sheet for 5-10 minutes before moving them to a wire rack to cool completely.