Preheat oven to 350°F. and line baking sheets with parchment paper.
In a small bowl, whisk together flour, baking powder and salt; set aside.
Combine butter and sugar in a large bowl; cream together until light and fluffy. Add eggs, Ricotta, lemon extract (or oil), zest and juice; blend well. Add dry ingredients 1 cup at a time, blending to combine each time. Blend final mixture together until dough forms.
Drop dough by rounded tablespoon 2 inches apart on baking sheets (cookies will spread). Bake until cookie edges are very light golden, about 12 to 15 minutes. Let cookies rest on baking sheet for a few minutes and transfer to wire cooling rack.
GLAZE
While cookies cool, prepare glaze by creaming together butter and sugar. Continue to mix, gradually adding lemon juice until desired consistency.
Decorate cooled cookies, adding dragées or decorating sugar, if desired, before icing sets.
Notes
Meyer lemons are available mid-November through early spring in specialty food stores. You will need 2 to 3 medium-sized lemons.
Regular lemons can be substituted, as can oranges or tangerines.