Gather the ingredients. Preheat the oven to 350 degrees F (175 degrees C). Lightly coat a baking sheet with cooking spray.

Beat sugar and butter together in a large bowl with an electric mixer on medium speed until light and fluffy. Add lemon juice, egg, zest, and vanilla; beat on low speed, scraping down the sides of the bowl to incorporate evenly.

Combine 1 ½ cups flour, baking powder, baking soda, and salt in a small bowl; beat into sugar mixture on low speed until just incorporated. Beat in remaining 2 tablespoons flour.

Place ½ cup confectioners’ sugar in a small bowl; drop in teaspoonfuls of dough and roll until coated.

Place on the prepared baking sheet, 1 to 2 inches apart.

Bake in the preheated oven until edges are light brown, 9 to 11 minutes. Cool on the baking sheet for 3 minutes, then transfer to a wire rack to cool; sprinkle with remaining 2 tablespoons confectioners’ sugar.