Preheat oven to 350 degrees Fahrenheit.
Place the flour, baking powder, baking soda and salt in a medium sized mixing bowl and whisk together until combined. Set aside.
In the bowl of your stand mixer beat the butter until smooth and then add in the sugar and the eggs. Beat at medium speed until well combined, (approximately 3 minutes).
Next add in the ricotta cheese, vanilla powder (or extract), lemon zest, and lemon juice. Beat at medium speed until well combined.
Reduce the speed of your mixer to low and slowly add in the flour mixture. Mix well until everything is well combined. Do not over mix.
Drop 1 tbsp of dough for each cookie on a parchment lined baking tray, leaving about 1 inch between each cookie. Do not flatten the dough.
Bake in the middle rack of your oven for 12 - 15 minutes or until the underside of your cookies is golden brown.
Allow the cookies to cool for 2 - 3 minutes on the baking tray and then transfer them to a wire rack to cool completely. In the meanwhile, prepare your glaze.
To make the glaze whisk together the icing sugar, lemon juice and lemon zest until smooth.
When your cookies are fully cooled, dip the tops of your cookies into the glaze to thinly coat each cookie top completely. Return to the wire rack (place some parchment paper under the cooling rack to catch the drip) and allow the glaze to set. This will take 10 to 15 minutes.
Transfer your cookies to an airtight container. They will keep at room temperature for 2 - 3 days; any longer and they can be stored in the refrigerator.