Preheat oven to 375°F (190°C). Line one or more baking sheets with parchment paper and position an oven rack in the center.
In a large bowl, cream 1 cup softened butter and 3/4 cup sugar until light and fluffy (about 2–3 minutes with a mixer or longer by hand).
Add 1 large egg and the zest of 1 lemon; mix until fully incorporated.
In a separate bowl, whisk together 2 cups all-purpose flour, 1/2 tsp baking powder, and 1/2 tsp salt.
Add the flour mixture to the butter mixture in two or three additions, mixing after each addition until just combined and no streaks of flour remain. Do not overmix.
Use a small cookie scoop or a tablespoon to portion the dough. Roll each portion into a ball, slightly flatten with your palm, and place on the prepared baking sheet about 1 inch apart.
Bake at 375°F for 8–9 minutes, or until the cookie centers are just set and the cookies remain light in color.
Remove the baking sheet from the oven and let the cookies rest on the sheet for 2 minutes, then transfer them to a cooling rack to cool completely.
While the cookies cool, make the glaze: whisk together 1 1/2 cups powdered sugar, 2 tbsp lemon juice, 1 tbsp heavy cream (or milk), and 1/8 tsp salt until smooth.
When the cookies are fully cool, turn each cookie upside down and dip the top into the glaze. Lift the cookie, return it to the cooling rack or a parchment-lined sheet with the glazed side up, and allow the glaze to set before serving.
Notes
Recipe Notes
These cookies can be stored at room temperature or in the refrigerator for up to 3-5 days after baking.