Preheat the oven: Preheat the oven to 375°F (190°C). Line a baking sheet with parchment paper or a silicone mat.
Whisk dry ingredients: In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
Cream butter and sugar: In a large bowl, use an electric mixer to cream the butter and granulated sugar until light and fluffy, about 2-3 minutes.
Add eggs and lemon: Beat in the eggs one at a time, followed by the lemon juice and zest.
Add dry ingredients: Gradually mix in the dry ingredients until just combined, being careful not to overmix.
Scoop and bake: Scoop tablespoon-sized balls of dough onto the prepared baking sheet, leaving about 2 inches of space between each cookie.
Bake: Bake for 12-15 minutes, or until the edges are lightly golden brown.
Cool: Allow the cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.
Make the lemon glaze: In a small bowl, whisk together the powdered sugar and lemon juice until smooth.
Glaze the cookies: Drizzle the lemon glaze over the cooled cookies. If desired, sprinkle with colored sugar or sprinkles before the glaze sets.