Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking soda, baking powder, and salt.

In a large bowl using a mixer, cream the butter and 1 1/4 cups sugar together until pale and fluffy, approximately 3 minutes.

Add the egg, lemon zest, lemon juice, and vanilla extract, beating until fully incorporated.

Gradually stir the dry ingredients into the wet mixture until a cohesive dough forms.

Shape the dough into 1-inch balls using a scoop or spoon.

Roll each dough ball in the remaining 1/4 cup of granulated sugar until evenly coated.

Arrange balls on the prepared baking sheets spaced 2 inches apart.

Bake for 8 to 10 minutes until the edges are lightly golden but the centers are still soft.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.