Step 1: Preheat your oven to 350°F (175°C).
Step 2: In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set this mixture aside.
Step 3: In a large mixing bowl, beat the softened unsalted butter and granulated sugar together until light and fluffy, about 2-3 minutes.
Step 4: Add in the large egg, egg yolk, lemon zest, fresh lemon juice, lemon extract, vanilla extract, and yellow food coloring (if using). Mix until well combined.
Step 5: Gradually add the dry ingredient mixture to the wet ingredients, stirring until just combined.
Step 6: Cover the bowl with plastic wrap and chill the dough in the refrigerator for at least 30 minutes.
Step 7: Scoop the dough using a tablespoon or cookie scoop and roll into balls. Roll each ball in powdered sugar until well coated.
Step 8: Place the sugar-coated dough balls on a parchment-lined baking sheet, spacing them about 2 inches apart. Bake for 10-12 minutes.
Step 9: Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a cooling rack.