01 - Preheat oven to 350°F. Line two baking sheets with parchment paper for easy cleanup and to prevent sticking.
02 - Whisk together flour, baking powder, and salt in a medium bowl until thoroughly incorporated. Set aside for later use.
03 - Beat softened butter and granulated sugar in a large bowl until mixture appears light and fluffy, approximately 2-3 minutes.
04 - Add eggs one at a time, mixing thoroughly after each addition. Pour in Limoncello, lemon zest, and vanilla extract; continue mixing until fully combined.
05 - Gradually blend the dry ingredient mixture into the wet ingredients until a soft, cohesive dough forms.
06 - Drop rounded tablespoons of dough onto prepared baking sheets, maintaining 2 inches of space between each cookie to allow for spreading.
07 - Bake for 10-12 minutes until edges develop a light golden color. Allow cookies to rest on baking sheet for 2 minutes before transferring to wire rack for complete cooling.
08 - Whisk powdered sugar, Limoncello, and lemon juice until mixture achieves smooth, pourable consistency. Drizzle or spread glaze over completely cooled cookies. Garnish with extra lemon zest if desired and allow glaze to set before serving.