1. Prepare the oven environment by heating to 350°F and positioning a parchment-lined baking sheet for optimal cookie performance.
2. In a spacious mixing vessel, thoroughly blend softened butter and granulated sugar until achieving a creamy, uniform consistency.
3. Incorporate liquid and aromatic elements: whisk in egg, smooth vanilla extract, vibrant lemon juice, and fragrant lemon zest until perfectly integrated.
4. Gently fold dry ingredients into the wet mixture, introducing flour, leavening agents, and seasoning. Mix cautiously to prevent overworking the dough.
5. Utilize a precise cookie scoop to create uniform dough spheres, strategically spacing them across the prepared baking surface to allow proper expansion.
6. Slide the cookie-laden sheet into the preheated oven and monitor for precisely 7 minutes, watching for subtle golden edges.
7. Extract the baking sheet and allow cookies to rest in their original environment, enabling gradual temperature reduction and structural stabilization.
8. Craft a luminous lemon glaze by whisking powdered sugar with fresh lemon juice, achieving a silky, pourable consistency. Optional vanilla drops can enhance complexity.
9. Elegantly drizzle the glossy glaze over cooled cookies, allowing it to set and create a delicate, translucent coating.

Storage recommendation: Preserve in sealed container at ambient temperature for maximum one week. For extended preservation, freeze raw dough portions and adjust baking duration when preparing from frozen state.