In a medium bowl, whisk together 3 cups all purpose flour, 2 teaspoons baking powder, ½ teaspoon baking soda and ½ teaspoon salt. Set aside.
In the bowl of a stand mixer, cream together 4 tablespoons unsalted butter and ½ cup sugaruntil light and fluffy.
Add 3 eggs, one at a time, beating after each addition. After all the eggs have been added, scrape down the sides of the bowl with a spatula and beat the mixture once more to ensure everything is well-combined.
Add 1 teaspoon vanilla extract and 2 tablespoons lemon juice. Add 2 tablespoons lemon zest if making lemon-flavored cookies. {Omit if you don't want them to taste like lemon.}
With the mixer on low, slowly add the dry mixture to the wet mixture until everything is just combined. Do not overmix. You will have a soft, sticky dough. Cover the bowl and refrigerate for at least 1 hour.
Meanwhile, preheat the oven to 350 degrees and prepare a baking pan by lining with parchment or a silicone baking mat.