Preheat the oven to 350°F and line 2 half-sheet pans or 1 three-quarter sheet pan with unbleached parchment paper. Set aside.
In a mixing bowl (I use my stand mixer) add the sugar and lemon zest. Stir with the paddle attachment to release the oils from the lemon zest or massage between your finger tips.
Add the butter to the lemon zest and sugar and beat on medium speed, gradually increasing speed until the butter becomes light, fluffy, and becomes lighter in color, about 3-4 minutes.
Scrape down the sides of the bowl and add the egg, egg yolk, lemon juice, vanilla extract, and lemon extract. Beat until the mixture is smooth and thoroughly blended.
In a separate bowl, combine the flour, baking powder, baking soda, and salt. Add this mixture to the wet ingredients in the mixer.
Mix on low speed until just combined. Do not over-mix.
Get out TWO small bowls. Fill one bowl with 3 Tablespoons granulated sugar and one bowl with 3 Tablespoons powdered sugar.
Shape the dough into balls using a 1.5-inch ice cream scooper or use a spoon and make a golf ball size. Coat each ball first in granulated sugar and then in powdered sugar to generously cover the cookie balls.
Place the cookies 2 inches apart on your sheet. Bake for 10 minutes (check the cookies at 8 minutes as oven temperatures vary) or until the edges are set and the centers have puffed up but are still soft. Cool on a wire cooling rack and store in an airtight container.