In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set aside.

In a large mixing bowl, using an electric mixer, cream together the softened butter and 1 cup of granulated sugar until light and fluffy (about 2-3 minutes).

Beat in the eggs one at a time, incorporating each before adding the next. Stir in the lemon zest, fresh lemon juice, vanilla extract, and yellow food coloring (if using). Mix until just combined.

Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until just combined and no streaks of flour remain. Be careful not to overmix.

Cover the bowl with plastic wrap and refrigerate the dough for at least 30 minutes. This chilling step is crucial for the cookies to achieve their classic crinkled appearance.

Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper.

In a small shallow bowl, combine 1/2 cup granulated sugar. In another small shallow bowl, add 1/2 cup powdered sugar.

Scoop the chilled dough using a small cookie scoop (about 1 tablespoon per cookie) or roll into 1-inch balls. First, roll each dough ball in the granulated sugar, ensuring it's lightly coated. Then, generously roll the sugar-coated ball in the powdered sugar, making sure it's completely covered.

Place the coated dough balls about 2 inches apart on the prepared baking sheets.

Bake for 9-11 minutes, or until the edges are set and lightly golden, and the centers are still slightly soft. The cookies will puff up and then flatten and crackle as they cool.

Remove the baking sheets from the oven and let the cookies cool on the sheets for 2-3 minutes before carefully transferring them to a wire cooling rack to cool completely.