Preheat the oven to 325 F (165 C). Line a cookie sheet with parchment if it is not nonstick.
In a small bowl, stir together the powdered sugar and dried lemon zest for the sugar coating. Set aside.
1/2 cup powdered sugar, 1 teaspoon lemon zest
In a large mixing bowl, beat the softened butter and powdered sugar until smooth and creamy. Add the lemon extract and lemon zest and mix again until combined.
1/4 cup powdered sugar, 1 cup salted butter, 1/2-1 teaspoon lemon extract, 1 teaspoon lemon zest
Add the flour gradually and mix on low until the dough comes together in a soft, cohesive ball. Scrape down the bowl as needed to help the dough form.
2 1/8 cups all purpose flour
Scoop 1 tablespoon portions of dough, about 15 g each. Gently squeeze the dough to help it hold together, then roll into smooth balls. Place the balls 2 inches apart on the prepared baking sheet.
Bake for 12-15 minutes. The bottoms should be lightly golden while the tops stay pale. Remove from the oven and cool completely on the baking sheet.
Once cooled, roll each cookie in the powdered sugar coating until fully covered. For an extra snowy finish, roll a second time.
Store in an airtight container at room temperature.
Video
Notes
Substitutions: You can replace lemon extract with vanilla for a softer lemon flavor. Lime or orange zest and extract can lemon for a flavor twist.
Storage: Keep cookies in an airtight container for up to 5 days. Freeze up to 2 months.