Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper. This prevents cookies from sticking. It also helps them bake evenly and keeps cleanup simple after baking.

In a medium bowl, add flour, baking soda, and salt. Whisk them together well. Mixing dry ingredients first helps the cookies bake evenly. Set this bowl aside while preparing the wet mixture.

Place softened butter and sugar in a large bowl. Use a mixer to beat them together. Mix for about two minutes until light and fluffy. This step makes the cookies soft and tender.

Add the egg and vanilla extract to the butter mixture. Beat again until everything is smooth. Scrape the sides of the bowl so all ingredients mix well.

Now add the lemon zest and fresh lemon juice. Mix slowly until the citrus smell fills the bowl. This step gives the cookies their fresh lemon taste.

Slowly add the flour mixture into the wet mixture. Mix on low speed until soft dough forms. Do not overmix the dough or the cookies may become tough.

Cover the dough and place it in the refrigerator for 20 minutes. Chilling helps the dough firm up. This keeps the cookies thick and soft when baked.

Scoop small balls of dough using a spoon or cookie scoop. Roll them gently between your hands. Then roll each ball in powdered sugar for a light coating.

Place the cookie dough balls on the prepared baking sheet. Leave about two inches of space between each cookie. They will spread slightly while baking.

Bake for 10 to 12 minutes. The edges should look lightly golden. The centers should stay soft. Do not overbake the cookies.

Remove cookies from the oven and let them cool on the baking sheet for five minutes. Then transfer them to a cooling rack to cool completely.

Your Martha Stewart Lemon Cookies Recipe is ready. Enjoy them with tea, coffee, or milk. They taste best when slightly warm.