Preheat the Oven: Set your oven to 375°F and prepare cookie sheets by lining them with parchment paper or silicone baking mats.

Prepare the Dry Ingredients: In a medium bowl, whisk together 2 cups of all-purpose flour, 1 tablespoon of baking powder, and ½ teaspoon of salt. Set aside for later use.

Cream the Butter and Sugar: In a large mixing bowl, beat ¼ cup of unsalted butter and ½ cup of granulated sugar using an electric mixer for about 1 minute, or until the mixture becomes pale and fluffy.

Add the Wet Ingredients: Add 1 large egg and ¼ teaspoon of vanilla extract to the butter mixture and beat until fully combined. Then mix in 2 tablespoons of fresh lemon juice and 1 tablespoon of lemon zest.

Combine Wet and Dry Ingredients: Slowly incorporate the dry ingredients into the wet mixture in two additions, alternating with ⅓ cup of milk. Begin with half the dry mix, stir in the milk, then add the remaining dry ingredients. The finished dough should be thick and sticky.

Scoop the Dough: Using a small cookie scoop (approximately 1 tablespoon), portion the dough and place scoops onto the prepared baking sheets, leaving space between each.

Bake the Cookies: Bake for 11 to 13 minutes, or until the bottoms are just golden. Remove from the oven and let cookies cool on a wire rack.

Make the Glaze: In a medium bowl, mix together 1½ cups of powdered sugar, 2 tablespoons of unsalted butter (softened), 1½ tablespoons of milk, 1 tablespoon of lemon juice, and ½ tablespoon of lemon zest until the glaze is smooth and slightly pourable.

Glaze the Cookies: Position cooling racks with cookies over foil or a tray to catch any drips. Spoon about a teaspoon of glaze over each cooled cookie, spreading as needed. Let the glaze set for 15 to 20 minutes.

Serve and Store: Enjoy immediately or store the cookies in an airtight container at room temperature until ready to serve.