Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a bowl, whisk together flour, baking powder, baking soda, and salt.
In another bowl, beat butter and sugar until light and fluffy.
Add egg, lemon juice, lemon zest, and vanilla extract and mix well.
Gradually add dry ingredients to wet ingredients and mix until combined.
Scoop tablespoon-sized portions onto the prepared baking sheet.
Bake for 10–12 minutes or until edges are lightly golden.
Let cookies cool completely, then dust with powdered sugar.