Make the Dough
In a medium bowl, whisk together flour, baking powder, and salt.
In a separate bowl, cream butter and sugar until light and fluffy.
Add egg, lemon zest, lemon juice, and vanilla; mix until combined.
Gradually add dry ingredients and mix until a soft dough forms.
Chill the Dough
Divide dough into two discs.
Wrap tightly and refrigerate for 30–45 minutes.
Chilling helps the cookies keep their shape while baking.
Roll & Cut
Preheat oven to 350°F (175°C).
Roll dough on a lightly floured surface to about ¼-inch thickness.
Use a heart-shaped cookie cutter to cut cookies.
Place cookies on a parchment-lined baking sheet.
Bake
Bake for 8–10 minutes, until edges are set but centers remain soft.
Cool on the baking sheet for 5 minutes before transferring to a rack.
Decorate (Optional)
Dust with powdered sugar, drizzle with lemon glaze, or sprinkle lightly with sanding sugar for a simple, elegant finish.