Cream butter and sugar in a large mixing bowl. Beat in vanilla, egg, lemon zest, and lemon juice.
Add flour, baking powder, soda, and salt in a small bowl and mix. Add to creamed butter and sugar mixture until well combined.
Roll dough in 1" balls, then roll in powdered sugar. Place on a lightly greased baking sheet or use a silicone baking mat on a baking sheet.
Bake at 350 degrees for 9 - 11 minutes or till set and crackly. Remove from oven and let sit for a couple of minute, then remove to cooling racks to cool completely.