Preheat your oven to 350°F (177°C) and line a large baking sheet with parchment paper.
Whisk together 2 ¼ cups flour, 1 teaspoon baking powder, ¼ teaspoon baking soda, and ½ teaspoon kosher salt in a medium mixing bowl. Set aside.
In a large bowl, cream ½ cup (1 stick) unsalted butter and 1 ¼ cups granulated sugar with a hand or stand mixer until light and fluffy. Be sure to scrape down the sides of the bowl.
Add 1 large egg, 1 cup well-drained ricotta cheese, 2 ½ teaspoons pure vanilla extract, 1 tablespoon lemon zest, 1 teaspoon lemon juice, and 1 teaspoon lemon extract. Mix until thoroughly combined and creamy.
Gradually add the dry ingredients to the wet ingredients, mixing just until combined. The dough will be soft and sticky. Cover the dough and refrigerate for 1 hour.
Once chilled, scoop the dough into 1-tablespoon-sized balls and place them 2 inches apart on your prepared baking sheet.
Bake for 12–15 minutes, or until the cookies are puffed and the edges are just beginning to turn golden. The centers will remain soft. Let the cookies cool on the pan for 5 minutes before transferring them to a wire rack to cool completely.
While the cookies cool, whisk together 2 cups powdered sugar, 2 tablespoons milk, 1 ½ tablespoons lemon juice, and ½ teaspoon pure vanilla extract until smooth and spoonable but thick enough to cling to the tops of the cookies.
Dip the tops of each cooled cookie into the glaze, letting the excess drip off. Place back on the wire rack and allow the glaze to set for 10–15 minutes. Decorate with lemon zest or white sprinkles if desired.
Serve and ENJOY!