Preheat oven to 350° F. Grease a light colored baking sheets with nonstick cooking spray and set aside. Or cover with parchment paper.
In a large bowl, using a hand mixer, cream butter and sugar together until light and fluffy. Whip in vanilla extract, egg, lemon zest and lemon juice. Scrape sides and mix again.
Switching to a rubber spatula, stir in flour, salt, baking soda, and baking powder slowly until just combined. Scrape sides of the bowl and mix again briefly.
Pour granulated sugar onto a large plate. Pour powdered sugar onto a separate large plate. Roll a heaping teaspoon of dough into a ball and roll it first in the granulated sugar and then in powdered sugar. Place cookie ball on the baking sheet and repeat with remaining dough.
Bake for 9-11 minutes or until bottoms begin to barely brown and cookies look matte (not melty or shiny). Remove from oven and cool cookies about 3 minutes before transferring to a cooling rack.
Notes
If using a non stick darker baking tray, reduce baking time by about 2 minutes.