In a large mixing bowl, beat sugar and butter with a mixer until well blended. Beat on high for about 5 minutes or until light and fluffy.
Beat in ricotta, lemon juice (about 2 Tablespoons), lemon zest, vanilla extract and eggs on medium speed until combined.
Reduce speed to low and add flour, baking powder and salt. Continue to mix until the dough holds together. Don’t overmix.
Drop by level Tablespoons (or use a small cookie scoop) onto an ungreased cookie sheet, leaving about 2 inches between cookies.
Bake 15 minutes or until cookies are slightly golden brown around the bottom edges. Cookies will remain soft. Carefully transfer cookies to a wire cooling rack.
For the Icing
In a small bowl, whisk together the powdered sugar, lemon zest, lemon juice, and 1-2 tablespoons of the milk, until you get desired consistency.
Dip the top of each cookies into the icing and place icing side up on a parchment paper lined wire rack. Set for up to one hour.
Notes
FLOUR- Be sure to spoon and level flour, following my easy tips on how to measure flour. This helps prevent tough cookies.
Icing Tips: The icing should be spreadable, but not so runny that it doesn’t stay on the cookie. The icing will begin to harden fairly quickly.
STORAGE: Store cookies in an airtight container for up to 4 days. Use parchment or wax paper between the layers of cookies to prevent them from sticking together.
COOKIE SHEET: On a dark cookie sheet, these tend to brown quickly on the bottom. Cook time closer to 13 minutes. On a shiny cookie sheet, your cook time will be near 15-16 minutes. Use parchment paper if unsure.
Cook Completely. If the cookies are underdone, this can cause problems with dipping as they are easily broken. Icing can be spread on top if this happens.
FREEZE: After cooling, freeze unfrosted cookies in airtight container. Thaw overnight then frost.
FLAVOR: Change up the flavor and use almond, anise, or orange extracts. Replace 1 teaspoon of the vanilla extract with 1 teaspoon of flavor.