Add the sugar and lemon zest to a medium bowl. Rub the lemon zest and sugar together with your fingertips to extract the most lemon flavor from the zest. Set aside for later use.

Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking soda, baking powder and salt. Set aside.

Add the sugar and lemon zest to a large bowl. Rub the lemon zest and sugar together with your fingertips to extract the most lemon flavor from the zest.

Add in the softened butter. Cream the butter, sugar and lemon zest together with an electric mixer on high speed for 1-2 minutes until very light and fluffy.

Add in the egg and vanilla and mix on medium speed until pale in color and very fluffy, about 1-2 minutes.

Add in the dry ingredients. Mix on low speed just until combined.

Scoop the dough with a 2 tablespoon cookie scoop, and roll them into balls. Then roll the dough balls in the lemon sugar.

Place the cookie dough balls at least 2 inches apart on the baking sheets. Slightly flatten each ball and form into a circle as best as you can.

Bake the cookies for 9-10 minutes, then let them cool on the baking sheet for 5 minutes.

Transfer the baked cookies to a cooling rack to finish cooling. Then enjoy!