Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper. In a medium-sized bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large bowl, beat together the softened butter and granulated sugar until light and fluffy, about 3-4 minutes. Add the egg, vanilla extract, fresh lemon juice, and lemon zest, and mix until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until the dough forms. If the dough is too soft, chill it in the fridge for 30 minutes to make it easier to handle.

On a lightly floured surface, roll out the dough to about ¼ inch thickness. Use a heart-shaped cookie cutter to cut out the cookies. If you don’t have a heart cutter, you can use any shape you prefer.

Place the cookies on the prepared baking sheets, leaving some space between each cookie. Bake for 8-10 minutes, or until the edges are golden. Let the cookies cool on a wire rack.

In a small bowl, whisk together the powdered sugar, milk, and a little more lemon juice to create a smooth glaze.

Once the cookies have cooled, drizzle the glaze over the top. Garnish with lemon zest for an added touch of flavor and color.