In a large bowl or the bowl of a stand mixer, add the butter, granulated sugar and lemon zest.
Use an electric mixer to beat together until the mixture is pale and fluffy.
Mix in the ricotta cheese and vanilla extract until fully combined.
Add the eggs to the mixture, one at a time, making sure each one is fully mixed in before adding the next.
In a separate bowl whisk together flour, baking powder and salt.
With the mixer set to low, slowly add in flour mixture and mix until combined.
Cover bowl with plastic wrap and refrigerate for at least 2 hours or up to 2 days.
Preheat oven to 350 degrees F and line a rimmed baking sheet with parchment paper.
Scoop 1 tablespoon of chilled dough and roll into a ball; Place rolled dough onto prepared baking sheets at least 1 inch apart. Repeat with remaining dough.
Bake for 12-14 minutes until the bottoms are golden.
Allow cookies to cool on baking sheets for 5 minutes then transfer to a wire cooling rack to completely cool.
Glaze
Meanwhile, prepare glaze by whisking together the melted butter, powdered sugar, lemon juice and 4 tablespoons of milk.
Whisk until smooth. The glaze should be thicker than traditional glaze. If glaze is too thick, add one tablespoon of milk at a time until desired consistency.
Once cookies have completely cooled, dip the tops into the glaze and place on wire rack over a rimmed baking sheet (to catch the drips).
If adding sprinkles, do so immediately after dipping.
Allow glaze to fully dry before storing.
Notes
Chill the Dough: Don’t skip out on chilling the dough. Doing so helps the cookies keep from flattening in the oven.
Add Food Coloring: The glaze can be made a lot of festive colors for even prettier cookies all ready for instagram.
Flavored: Try flavored sprinkles for even more lemon goodness.
Variation tip: Try orange zest and juice in place of the lemon.