Preheat oven to 350°F and line baking sheets with parchment paper or silicone mats.
In a medium bowl, mix flour, baking soda, and salt.
In a stand mixer bowl, cream butter, granulated sugar, and lemon zest until fluffy.
Add the egg, lemon extract, and fresh lemon juice. Beat until combined.
Gradually add dry ingredients and mix until dough forms.
Roll dough into 1-inch balls, coat with powdered sugar, and place on prepared baking sheets.
Bake for 10-12 minutes. Let cool on a wire rack before glazing.