01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together the all-purpose flour, baking powder, and salt in a medium bowl.
03 - Using an electric mixer, beat the softened butter and granulated sugar until pale and fluffy, about 2 to 3 minutes.
04 - Add eggs one at a time to the butter mixture, beating thoroughly after each addition.
05 - Mix in the ricotta cheese, lemon zest, lemon juice, and vanilla extract until evenly combined.
06 - Gradually add the dry ingredients to the wet mixture, mixing just until no streaks of flour remain.
07 - Drop heaping tablespoon-sized dollops of dough onto the prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 13 to 15 minutes until edges are set and the cookies begin to turn golden.
09 - Allow cookies to cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
10 - Whisk powdered sugar and 2 tablespoons lemon juice until smooth. Add more lemon juice if needed to reach a thick, pourable consistency.
11 - Drizzle or spoon glaze over cooled cookies. Garnish with lemon zest if desired. Allow glaze to set for 15 to 20 minutes before serving.