In a mixing bowl, whisk the flour, baking powder, baking soda and salt together until well combined.
2¾ cups (330 g) all purpose flour, ½ teaspoon baking powder, ½ teaspoon baking soda, ½ teaspoon salt
In a separate bowl, add slices of butter into a microwave safe bowl. Heat the butter in the microwave for 30 seconds. This should result in some slices butter with melted edges, but mostly whole slices of butter should remain. If you’d like to skip this step, simply bring the butter to room temperature.
1 cup (226 g) unsalted butter
Using a stand mixer fitted with paddle attachment or electric hand mixer with beaters, mix the granulated sugar and lemon zest together until they are the consistency of wet sand. Cream the butter and lemon sugar until well combined. This takes about 2 - 3 minutes on medium speed.
1½ cups (300 g) granulated sugar, 2 tablespoons lemon zest
On low, mix in the egg, egg yolk, lemon extract and lemon juice until smooth and well combined. Mix the dry ingredient into the wet ingredients until just combined.
1 large egg, room temperature, 1 large egg yolk, room temperature, 2 tablespoons (30 ml) lemon juice , 2 teaspoons (10 ml) lemon extract
Cover the dough and chill in the fridge for at least 60 minutes. While the cookies chill, preheat the oven to 375 F (190 C). Line two large baking sheets with parchment paper. If you would like to roll the sugar cookies in sugar, zest a lemon into a bowl of sugar for rolling the cookie dough balls. Whisk the sugar and lemon zest until the sugar forms into a wet sand like consistency. ¼ cup (50 g) granulated sugar, for rolling, 2 teaspoons lemon zest, for rolling
Scoop about 2 tablespoons (30 ml) of cookie dough onto the prepared baking sheet. Roll the lemon cookie dough into balls. Roll the lemon cookie dough balls into the lemon sugar. Place the lemon cookie balls onto the lined baking sheet. Bake the lemon sugar coated cookies for 9 - 11 minutes. The bottom of the cookies will be very lightly golden brown. Remove the cookies from the oven onto a cooling rack. After 3 - 4 minutes, transfer the cookies off the hot baking sheet and onto the cooling rack to cool to room temperature.Within the first minute of removing the cookies from the oven, use a large biscuit cutter (wider than the cookies) to help shape any cookies back into a more round shape. Place the cutter over the cookies so the edges of the cookie are inside the cookie/ biscuit cutter. In a circular motion, gently nudge the edges back into a round shape.