Cover two baking sheets with either parchment paper or silicone baking mats.
Mix the flour and salt in a small bowl and keep it aside.
Beat together the butter and 1/2 cup of powdered sugar in a big bowl until it becomes light and creamy, taking around 2 minutes.
Incorporate vanilla extract and lemon juice into the mixture. You may add lemon extract if desired. If you are using fresh lemons for the juice, consider adding a small amount of lemon zest.
Mix the flour until it is just combined and a dough forms.
Portion out the cookie dough onto your prepared baking sheets using a cookie scoop.
Use either your hand or the base of a glass to flatten the dough into a circular shape, and then slice it in half to make a smiley shape.
After baking for 10 minutes, let the cookies cool on the tray for 2 minutes before coating them completely by tossing them in the remaining 1/2 cup of powdered sugar.
Notes
Lemon Crystals: For an extra burst of lemon flavor, add True Lemon or lemon drink mix into the powdered sugar coating. This will add an intensified citrus taste to the cookies and elevate their overall flavor.
Glaze: If you want to take these cookies to the next level, you can add a simple glaze on top. Drizzle the glaze over the cooled cookies, allowing it to set before serving.
Use Parchment Paper or Silicone Mat: To prevent the cookies from sticking to the baking sheet and ensure easy removal, line your baking sheet with parchment paper or silicone mats. This will make cleanup a breeze and help maintain the shape of the cookies.