01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, baking powder, and salt until evenly blended.
03 - Using an electric mixer, beat the softened butter and sugar in a large bowl until light and fluffy, about 2 to 3 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition to ensure a smooth mixture.
05 - Mix in ricotta cheese, lemon zest, lemon juice, and vanilla extract until uniformly combined.
06 - Gradually fold the dry mixture into the wet ingredients, mixing just until incorporated without overworking.
07 - Scoop heaping tablespoon-sized portions of dough onto prepared baking sheets, spacing each about 2 inches apart.
08 - Bake for 13 to 15 minutes, until edges are set and cookies begin to show a light golden hue.
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 with 2 tablespoons lemon juice. Add additional lemon juice in small amounts to achieve a thick, pourable consistency.
11 - Drizzle glaze over cooled cookies. Optionally, garnish with lemon zest and let glaze set for 15 to 20 minutes before serving.