Preheat the oven to 350 degrees F.
In a large bowl of a stand mixer or using an electric hand mixer, cream the butter and add the sugar gradually.
Add the eggs one at a time, mixing only until combined. Add the vanilla extract, lemon oil, and lemon zest. (If adding yellow food coloring, add a few drops here.)
Use a rubber spatula to scrape the bottom and sides of the bowl occasionally.
Sift the flour into a bowl, add the salt and baking powder. Incorporate the flour mixture until combined.
Place about ½ cup of granulated sugar and powdered sugar into small bowls.
Transfer the dough into a large zip-style bag and refrigerate for 1-2 hours. Chill the dough for 1-2 hours, maximum. Any more and the dough will be too cold and won’t spread properly.
Use a cookie scoop to make even rounds, about 2-inch cookies. Roll the dough lightly into granulated sugar and then into powdered sugar. Transfer cookie dough onto half sheet pans lined with parchment paper, leaving space in between for them to spread a little (12 cookies will fit on a half sheet pan)
Bake in a preheated 350-degree F oven for about 15-18 minutes. Rotate the sheet pans about half way through the baking process. Let cool completely before removing from the baking pans.