Bring the butter, eggs, and other wet ingredients to room temperature.

Cream the softened butter and sugar together, then mix in the eggs and flavor extracts (vanilla, almond, or lemon).

In a separate bowl, combine the flour, baking powder, and salt, then gradually mix into the wet ingredients until the dough is soft but not sticky and holds its shape.

Chill the dough for at least 1 hour, or overnight for best results.

Scoop tablespoon-sized portions and roll into balls about 1 inch in diameter. Space them 2 inches apart on a baking sheet.

Preheat the oven to 350°F (175°C) and bake for 12-14 minutes, until the edges are lightly golden and the bottoms are lightly browned — the cookies should stay pale.

Let the cookies cool on the baking sheet for a few minutes, then transfer to a wire rack.

While still warm (not hot), roll the cookies in sifted powdered sugar, optionally applying a second coat once cooled.