Preheat your oven to 375°F (190°C). Line two large baking sheets with parchment paper or silicone baking mats. Set aside.

In a medium bowl, whisk together the all-purpose flour, baking soda, and salt. Set aside.

In a large bowl, using an electric mixer, cream together the softened unsalted butter and granulated sugar on medium speed until light and fluffy, about 2-3 minutes. Scrape down the sides of the bowl as needed.

Beat in the egg, lemon zest, fresh lemon juice, and vanilla extract until just combined. Do not overmix.

Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until just combined and no streaks of flour remain. Be careful not to overmix the dough.

Cover the bowl with plastic wrap and chill the dough in the refrigerator for at least 30 minutes. This helps prevent the cookies from spreading too much and enhances chewiness.

Place the powdered sugar in a small shallow bowl for rolling.

Scoop rounded tablespoons of dough (about 1.5 inches in diameter). Roll each portion into a smooth ball between your palms, then roll generously in the powdered sugar until fully coated.

Place the coated dough balls about 2 inches apart on the prepared baking sheets.

Bake for 9-11 minutes, or until the edges are lightly golden and the centers are set but still look soft. Do not overbake; they will continue to set as they cool, ensuring a soft and chewy texture.

Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely. This helps them firm up without breaking.