01 - Set oven to 350°F and line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, baking soda, and salt in a medium bowl; set aside.
03 - Using an electric mixer, beat softened butter with granulated sugar until light and fluffy, approximately 2 to 3 minutes.
04 - Add the egg and mix until combined. Stir in ricotta cheese, lemon zest, lemon juice, and vanilla extract until uniformly blended.
05 - Gradually fold dry ingredients into the wet mixture, mixing gently until a soft dough forms.
06 - Drop rounded tablespoons of dough onto prepared sheets, spacing them approximately 2 inches apart.
07 - Bake for 13 to 15 minutes until edges turn lightly golden and centers are set. Cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
08 - Whisk together powdered sugar, lemon juice, and lemon zest in a small bowl until smooth.
09 - Once cookies have cooled, drizzle or spoon the glaze over each one. Allow glaze to set before serving.