Preheat the oven to 350 degrees F. Line a cookie sheet with a silpat mat or parchment paper.
In a medium bowl, whisk together the flour, baking powder and salt.
In a large bowl, use an electric mixer to combine the butter and sugar until light and creamy. Add the eggs, lemon zest, juice, lemon extract and food coloring (if using). Beat until combined. Beat in the dry ingredients just until dough comes together. Cover the bowl and refrigerate until the dough becomes a bit firmer (1 hour or so).
Using a medium cookie scoop, scoop the dough into balls, roll them lightly with clean hands, and drop them in a bowl of powdered sugar. Roll to cover all sides and place all sugared dough balls on cookie sheet 2 inches apart.
Bake 11 to 12 minutes, or until the center is set and the edges are firm to the touch.
Let the cookies rest on the cookie sheets for 5 minutes before transferring them to wire racks to cool completely.