Pre-heat oven to 350 degrees. Line two cookie sheets with parchment paper.
In medium sized bowl, mix dry ingredients of flour, baking powder and baking soda. Set aside.
In a separate bowl, using a stand mixer or hand-held mixer, cream butter and sugar until combined.
Add egg yolks, vanilla, lemon zest and lemon juice.
Add dry mixture until just combined. Be careful not to over mix.
Using a small ice-cream or batter scooper about the size of a tablespoon, scoop dough into balls. Roll into granulated sugar. Place on cookie sheet.
Bake for 14-17 minutes, or until tops of cookies start to crack.
Remove from oven and let cool for 5 minutes before moving to wire cookie rack. Let cookies cool completely.
Using a teaspoon, sprinkle powdered sugar over cooled cookies.
Store cookies in an air-tight container for up to 7 days.