01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside.
03 - Beat butter and sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
04 - Beat in eggs one at a time, mixing well after each addition. Add Limoncello, lemon zest, and vanilla extract; mix until fully incorporated.
05 - Gradually mix in dry ingredients until a soft, uniform dough forms.
06 - Drop dough onto prepared baking sheets using a tablespoon or small cookie scoop, spacing cookies 2 inches apart.
07 - Bake for 10–12 minutes until edges are lightly golden. Cool on baking sheet for 2 minutes, then transfer to wire rack to cool completely.
08 - Whisk powdered sugar, Limoncello, and lemon juice until smooth and pourable. Drizzle or spread glaze over cooled cookies. Garnish with additional lemon zest if desired. Allow glaze to set before serving.