Whisk together the all-purpose flour, baking powder, baking soda, and salt. Set it aside.
Using either a stand mixer or a medium-sized mixing bowl and a handheld mixer on medium-high speed, cream together the butter and 1 cup granulated sugar for 3 to 4 minutes, until light and fluffy.
Lower the mixer speed to medium, add the lemon juice, lemon extract, vanilla extract, and lemon zest. Mix for an additional 30 seconds.
Keeping the mixer on medium, add the egg and mix until no more yellow streaks of egg are visible.
Lower the mixer speed to low, add the flour mixture 1 cup at a time. Mix just until the flour mixture is just combined, do not over mix the dough.
Add the 4 to 5 drops of yellow food color gel. Mix just until the yellow is worked into the dough. Cover well and refrigerate for at least 1 hour.
Just before you remove the dough from the refrigerator, preheat the oven to 350 degrees. Line 2 cookie sheets with parchment paper, set them aside.
Using a tablespoon cookie dough scoop, scoop out the cookie dough. Roll the dough into balls. Roll the dough balls 1st in the 1/4 cup granulated sugar, then roll the dough balls in the powdered sugar.
Space the dough balls 2 inches apart.
Bake for 10 to 12 minutes, the edges should not be golden, and the center should appear to be not completely set.
Allow the cookies to rest on the cookie sheet for 5 minutes before moving the cookies to a cooling rack.