Creating lemon sugar cookies is a breeze with these simple steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.
4. Add Egg and Flavorings: Beat in the egg, lemon zest, lemon juice, and vanilla extract until well combined.
5. Combine Mixtures: Gradually mix the dry ingredients into the butter mixture. Stir until a soft dough forms.
6. Shape Cookies: Using a cookie scoop or tablespoon, portion out the dough onto the prepared baking sheets, spacing them about 2 inches apart.
7. Bake: Place in the preheated oven and bake for 10-12 minutes, or until the edges are lightly golden.
8. Cool Cookies: Remove from the oven and let the cookies cool on the baking sheet for about 10 minutes. Then, transfer them to a wire rack to cool completely.
9. Dust with Powdered Sugar: Once cooled, lightly dust the cookies with powdered sugar for an attractive finish.

A simple, structured approach to baking ensures that your lemon sugar cookies will turn out perfectly every time.