Preheat oven to 325 degrees.
Combine flour, baking powder, baking soda, and salt in bowl. Set aside.
Cream butter and sugar until light and fluffy. Add egg, vanilla extract, lemon zest and lemon juice and mix well.
Add flour mixture into butter mixture and mix until dough is just combined.
Pick 1/2 tablespoons of the the dough and roll into ball. Place granulated sugar and powdered sugar in separate shallow plate. Roll cookie dough in granulated sugar, then in powdered sugar. Then place balls on baking sheets.
Bake in preheated oven for for 14-16 minutes. Remove from oven. Finish cooling on cooling rack.