Line cookie sheets with parchment paper.
In a small bowl, stir together flour, baking soda, baking powder and salt. Set aside.
Using a mixer, beat together the butter and sugar until smooth and very fluffy (about 10 minutes).
Beat in egg, vanilla extract, lemon juice and lemon zest.
Gradually blend in the dry ingredients.
Roll rounded teaspoonfuls of dough into balls, and roll in sugar (if not using the glaze). Place on lined cookie sheets about 1 1/2 inches apart.
Bake at 350 for 8 to 10 minutes, or until lightly browned.
Let stand on cookie sheet 5 minutes before removing to cool on wire racks.