In a medium bowl, whisk the flour, baking powder, and salt. Set aside.
In a large bowl or bowl of a stand mixer, use an electric mixer or the paddle attachment to beat the butter until smooth and fluffy. Add the granulated sugar and beat until well combined, light, and fluffy.
Add the room temperature egg and the lemon juice and mix until well combined. (The dough may look a little lumpy if your egg was not brought to room temperature, but it will be fine once you add the dry ingredients.)
In 2-3 additions, add the dry ingredients and mix until the dough comes together.
Take 1 and ½ tablespoons (about 28 grams) of dough and roll it into a ball with the palms of your hands. Toss the dough balls in the bowl of granulated sugar and arrange them on your lined baking sheet, spaced about 1-2 inches apart.
Bake, one baking sheet at a time, for 10-12 minutes. Take the cookies out of the oven and immediately make an indent in the center of each with a round teaspoon or the handle of a wooden spoon. Allow the cookies to cool on the baking sheet before removing.