Thirty seconds of rubbing the zest into the sugar is the step that matters. The sugar turns damp and the whole bowl smells like the outside of the fruit, and that is where the lemon in these actually comes from. Zest stirred in later sits in the dough without doing much.

These are the ones to make when people are coming. Baked and glazed on Friday, stored at room temperature, they are noticeably better by Sunday — softer, and the lemon has had time to settle into the crumb.

Ingredients

The dough

2¾ cups (345 g) all-purpose flour
½ tsp baking soda
½ tsp baking powder
½ tsp fine salt
¾ cup (170 g) unsalted butter, softened
1¼ cups (250 g) granulated sugar
Zest of 2 large lemons
1 large egg plus 1 egg yolk, room temperature
2 tbsp fresh lemon juice
1 tsp vanilla extract
½ tsp lemon extract

The lemon glaze

1½ cups (180 g) powdered sugar
2–3 tbsp fresh lemon juice
½ tsp vanilla extract
Tiny pinch of salt
Finely grated lemon zest, optional

Method

Heat the oven to 350°F and line baking sheets with parchment.
Rub the lemon zest into the granulated sugar with your fingers for about 30 seconds, until the sugar is fragrant and slightly damp.
Cream the lemon sugar and softened butter 2–3 minutes, until light. Beat in the egg and the yolk, then the lemon juice, vanilla, and lemon extract.
In a separate bowl, whisk the flour, baking soda, baking powder, and salt. Mix into the butter mixture just until combined. Do not overmix.
Chill the dough 30–45 minutes.
Portion into 40–45 g balls. Arrange about two inches apart and flatten the tops slightly.
Bake 9–11 minutes. Take them out when the edges are set but the centers still look soft. Do not wait for them to brown.
Rest on the baking sheet 5 minutes, then transfer to a rack and cool completely.
Whisk the glaze ingredients until thick but drizzleable. Drizzle lightly over completely cooled cookies, and add a little finely grated zest if you like.
Let the glaze set completely, 1–2 hours, before storing.

To make ahead: bake, cool completely, glaze, and let the glaze fully set. Store at room temperature in an airtight container with parchment between the layers. Do not refrigerate — they stay soft this way, and the lemon deepens over two days.

Skip fresh lemon slices or curls as decoration if the cookies are being stored. They release moisture and soften the glaze. A little finely grated zest is enough.