Whisk the flour, baking powder, baking soda, and salt together in a bowl. Set aside.

In a separate bowl, beat the softened butter and 150 g granulated sugar with a hand mixer for about 2 minutes until pale and fluffy.

Add the eggs one at a time, beating well after each. Mix in the lemon zest, lemon juice, and vanilla extract until combined.

Add the flour mixture in two batches, mixing on low speed just until no dry streaks remain. The dough will be soft and sticky.

Cover the bowl and chill the dough for 45 minutes, until firm enough to scoop without sticking to your hands.

Heat the oven to 175 C / 350 F and line a 33 x 46 cm / 13 x 18 inch sheet pan with parchment.

Scoop the dough into 30 g balls, about 22 total. Roll each ball first in the 60 g granulated sugar, then heavily in the 120 g powdered sugar until fully white.

Place about 11 dough balls on the sheet pan, spaced 5 cm / 2 inches apart, and bake the first batch for 11 to 13 minutes, until the tops have cracked and the edges look set but the centers still look slightly soft.

Let the cookies cool on the pan for 5 minutes before moving them to a wire rack. Repeat with the second batch of dough balls on a cooled sheet pan.

Cool completely, about 20 minutes, before stacking so the powdered sugar coating stays crisp instead of melting into the cookie.