Preheat oven to 375°F. Line a baking sheet with parchment paper. Set aside.
Whisk the flour, baking soda, and baking powder together in a bowl. Set aside.
2¼ cups all-purpose flour, 1 teaspoon baking soda, ½ teaspoon baking powder
Using a hand mixer, cream the butter, ½ cup granulated sugar, and brown sugar together on medium speed until light and fluffy.
¾ cup salted butter, ¾ cup granulated sugar, ½ cup brown sugar
Add the egg, lemon zest, and vanilla extract. Mix until well incorporated.
1 large egg, ¼ teaspoon lemon zest, 1 teaspoon pure vanilla extract
Continue to mix as you slowly add the dry ingredients until a dough forms. The dough should be thick but not sticky.
Add about ¼ cup of granulated sugar to a shallow bowl.
Scoop up the dough and roll the cookie dough into 2-inch balls.
Lightly roll each ball of dough in the ¼ cup granulated sugar and place onto the prepared baking sheet.
Bake for 8-10 minutes, or until the cookies just start to turn golden brown at the edges. The center of each cookie will look soft with cracks formed on the top.
Let the cookies cool for 5 minutes before transferring to a cooling rack.
When cooled, frost cookie and add on sprinkles, optional.
Pre-prepared frosting, Sprinkles