Adjust an oven rack to the middle of the oven. Preheat the oven to 350F [180C]. Line two baking sheets with parchment paper.
In a medium bowl, combine the flour, baking powder, and baking soda.
In the bowl of a stand mixer fitted with a paddle, beat the butter on medium speed until creamy, about 1 minute. Add the sugar, lemon zest, and salt and beat on medium speed until light and fluffy, 2 to 3 minutes.
Scrape down the sides of the bowl and add the egg, yolk, lemon extract, and vanilla extract, mixing on low speed until combined. Add the flour mixture and mix on low speed until incorporated.
Put about 1/2 cup [100 g] granulated sugar in a small bowl. Form the dough into 2 oz [57 g] balls (3 tablespoons), and roll each ball in the coating sugar. Place 6 cookies on each sheet pan. The cookies will spread quite a bit, so make sure to leave space between them.
Bake the cookies one pan at a time, rotating halfway through baking. Bake for 10 minutes, then give the pan a slight tap in the oven, and continue baking until the sides of the cookies are pale golden brown, 1 to 2 minutes more.
Transfer the pans to a wire rack and let the cookies cool to room temperature on the pan. Store the cookies in an airtight container at room temperature for 2 to 3 days.