1. Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

2. Cream together butter and sugar until light and fluffy, about 3 minutes.

3. Beat in egg, lemon zest, and lemon juice until combined.

4. In a separate bowl, whisk together flour, baking powder, baking soda, and salt.

5. Gradually add dry ingredients to wet mixture, mixing just until combined.

6. Roll dough into 1-inch balls and place on baking sheets 2 inches apart.

7. Slightly flatten each ball with your fingers or the bottom of a glass.

8. Bake for 10–12 minutes, or until edges are just lightly golden.

9. Cool on the baking sheet for 5 minutes, then transfer to a wire rack.

10. While cookies cool, beat softened butter until creamy for frosting.

11. Gradually add powdered sugar, followed by lemon zest and juice.

12. Add heavy cream as needed to reach spreading consistency.

13. Once cookies are fully cooled, frost and garnish with extra lemon zest if desired.