• In a large mixing bowl, combine the granulated sugar and lemon zest. Use your fingers to rub the zest into the sugar until the mixture feels damp and smells fragrant—this helps release the lemon’s natural oils and infuse the sugar with flavor.
• Add the softened butter to the bowl and beat on medium speed until light and fluffy, about 2–3 minutes. You can use the paddle attachment with a stand mixer, or a hand mixer.
• Mix in the egg yolk, vanilla extract, and lemon extract (if using), scraping down the sides of the bowl as needed.
• In a separate bowl, whisk together the flour and salt. Add the dry mixture to the butter mixture, mixing just until a dough forms. The dough will be soft but should hold together when pressed.
• Flatten the dough into a disc, wrap tightly in plastic wrap, and refrigerate for at least 2 hours. I like to make the dough a day before I want to roll and shape.
• When you're ready to roll out the cookies, take the dough off the fridge and place it on the counter. Let it rest for 10 minutes, it will soften slightly, making it easier to roll it out.
• Slice the dough into 4 parts, keep the remaining parts covered while you work with one at a time.
• On a lightly floured surface, or on top of a piece of parchment paper, roll the dough to about ¼ inch (6mm) thick. Use your favorite cookie cutter to cut shapes, then transfer to a parchment-lined baking sheet. Gather and re-roll scraps as needed.
• Place the cut cookies in the fridge for 15–20 minutes while you preheat the oven to 350°F (175°C). This helps prevent spreading.

Bake

• Bake the cookies for 10–12 minutes, or until the edges are just barely golden. Let cool on the sheet for 5 minutes, then transfer to a wire rack to cool completely.

Lemon Glaze

• In a medium bowl, whisk together powdered sugar and 2 tablespoons lemon juice. Add more juice, a few drops at a time, until the glaze is smooth and thick but pourable.
• Dip the tops of the cooled cookies into the glaze, allowing excess to drip off. Place glazed-side up on a parchment-lined surface. While the glaze is still wet, sprinkle a bit of fresh lemon zest over each cookie.
• Let cookies sit uncovered at room temperature until the glaze is fully set. This can take several hours. Avoid stacking or packaging until completely dry.