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

In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

In a large mixing bowl, cream the softened butter and granulated sugar until light and fluffy, about 3-4 minutes.

Beat in the egg, lemon zest, lemon juice, and vanilla extract until combined.

Slowly add the dry ingredients to the wet mixture, mixing until just combined.

In another bowl, whisk together the powdered sugar, lemon juice, and lemon zest until smooth and thick.

Using a tablespoon, scoop out dough and flatten it slightly in your palm. Place about a teaspoon of filling in the center and fold the dough over, rolling it into a ball. Repeat with the remaining dough and filling.

Place the cookies on the prepared baking sheets, spacing them about 2 inches apart.

Bake for 10-12 minutes or until the edges are lightly golden.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to wire racks to cool completely.

Once cooled, dust them with extra powdered sugar if desired.

Serve with chilled lemonade or a scoop of vanilla ice cream for a delicious combination.

These cookies are great alongside a fresh fruit platter for a brunch occasion.