Preheat the oven to 375 degrees F.

For the cookies: In a medium bowl combine the flour, baking powder, and salt. Set aside.

In your large mixer bowl, combine the butter and the sugar. Using an electric mixer beat the butter and sugar until light and fluffy, about 3 minutes. Add the eggs, 1 at a time, beating until incorporated. Add the ricotta cheese, lemon juice, and lemon zest. Beat to combine. Stir in the dry ingredients. Do not over mix.

Line 2 baking sheets with parchment paper. Spoon the dough (about 2 tablespoons for each cookie) onto the baking sheets. Bake for 15 minutes, until slightly golden at the edges. Remove from the oven and let the cookies rest on the baking sheet for 20 minutes.

For the glaze: Combine the powdered sugar, lemon juice, and lemon zest in a small bowl and stir until smooth. Spoon about 1/2-teaspoon onto each cooled cookie and use the back of the spoon to gently spread the glaze. Let the glaze harden for about 2 hours. Pack the cookies into a decorative container.

Make Ahead:
Measure out dry and wet ingredients separately and it makes it so easy on the day of baking. Or bake the cookies and freeze them. On the day of serving, make and glaze the cookies at least a few hours ahead.