Preheat oven to 350 degrees. Grease light colored baking sheets with nonstick cooking spray and set aside. Or cover with parchment paper.
In a large bowl, cream butter and sugar together until light and fluffy. Whip in vanilla, egg, lemon zest and juice. Scrape sides and mix again.
Stir in flour, salt, baking soda, and baking powder slowly until just combined. Scrape sides of the bowl and mix again briefly.
Pour powdered sugar onto a large plate. Roll a heaping teaspoon of dough into a ball and roll in powdered sugar. Place on the baking sheet and repeat with remaining dough.
Bake for 9-11 minutes or until bottoms begin to barely brown and cookies look matte {not melty or shiny}. Remove from oven and cool cookies about 3 minutes before transferring to a cooling rack.
Notes
*If using a non stick darker baking tray, reduce baking time by about 2 minutes.