Begin by preheating your oven to 350 degrees Fahrenheit (175 degrees Celsius).
In a bowl, sift or whisk together the all-purpose flour, salt, and baking powder to ensure an even mixture.
In a separate large mixing bowl, cream the unsalted butter using a wooden spoon until it achieves a smooth and creamy consistency. Gradually incorporate the confectioners' sugar, fresh lemon juice, and the flour mixture until thoroughly blended.
On a lightly floured surface, roll the dough out to a thickness of 1/4 inch. Utilize a round cookie cutter to cut the dough into circular shapes and carefully transfer the cookies to ungreased baking sheets.
Bake the cookies in the preheated oven for approximately 10 minutes, or until the bottoms are a light golden brown while the tops remain pale. Once baked, allow the cookies to cool on the sheets for about 2 minutes before moving them to wire racks to cool completely.
To prepare the glaze, whisk together the melted unsalted butter and lemon juice in a small bowl. Add the lemon zest, followed by the confectioners' sugar, incorporating one cup at a time. Adjust the consistency with additional lemon juice as needed to achieve a thinner glaze.
Dip the tops of each cooled cookie into the glaze and place them on a wire rack set over waxed paper or parchment paper. Allow the cookies to sit undisturbed until the glaze has fully set, which may take about 2 hours.
To store the cookies, place them in an airtight container, layering them with waxed paper to maintain freshness.