Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a mixing bowl, beat together softened unsalted butter and powdered sugar until light and fluffy, about 3-4 minutes.

Add vanilla extract, lemon zest, and lemon juice, mixing on low speed until combined.

In a separate bowl, whisk together all-purpose flour, salt, and baking soda.

Gradually mix dry ingredients into the butter mixture until just combined.

Scoop portions of dough and roll into balls, placing them on the prepared baking sheet.

Flatten each dough ball gently for even baking.

Bake cookies for 10-12 minutes until edges are set and lightly golden, centers will remain soft.

Cool on the baking sheet for about 5 minutes before transferring to a wire rack.

Dust cooled cookies with powdered sugar before serving.