Sift flour, baking powder, salt, and baking soda together in a medium bowl. Set aside.

Beat sugar and butter together in a large bowl with an electric mixer or a stand mixer with the paddle attachment until creamy. Beat in egg, vanilla extract, lemon extract, lemon zest and juice, and yellow food coloring. Scrape down sides of bowl; beat to combine. Add flour mixture; beat until just combined.

Cover bowl with plastic wrap; refrigerate cookie dough for 1 hour.

Preheat the oven to 350 degrees F (175 degrees C). Line a baking sheet with parchment paper or a silicone baking mat.

Drop dough using a cookie scoop or spoon into approximate 1 ½-inch rounds; slightly flatten to ½-inch thickness.

Place confectioners’ sugar in a shallow bowl; add flattened cookie rounds to coat thoroughly. Remove with a fork or spoon; place on the prepared baking sheet.

Bake in the preheated oven until cookies no longer glossy and have a matte look, 12 to 15 minutes. Let cool briefly on baking sheets; transfer to a wire rack and cool completely.