Step 1: Preheat the oven to 350°F (175°C).
Step 2: Line a baking sheet with parchment paper.
Step 3: In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.
Step 4: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy.
Step 5: Add the eggs one at a time, mixing well after each. Stir in the sour cream, lemon zest, and vanilla extract.
Step 6: Gradually add the dry mixture to the wet mixture, stirring gently until just combined.
Step 7: Using a cookie scoop, drop rounded tablespoons of dough onto the baking sheet, spacing them about 2 inches apart.
Step 8: Bake for 10-12 minutes or until edges are lightly golden.
Step 9: Let cookies cool on the baking sheet for about 5 minutes before transferring to a cooling rack.
Step 10: For the glaze, whisk together powdered sugar, cream cheese, and lemon juice until smooth.
Step 11: Drizzle the glaze over the cooled cookies and allow to set.