01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside.
03 - Beat butter and sugar in a large bowl until light and fluffy, about 2-3 minutes.
04 - Beat in eggs one at a time, mixing well after each. Add Limoncello, lemon zest, and vanilla extract; mix until combined.
05 - Gradually mix in dry ingredients until a soft dough forms.
06 - Drop dough onto prepared baking sheets using a tablespoon or small cookie scoop, spacing 2 inches apart.
07 - Bake for 10-12 minutes until edges are lightly golden. Cool on sheet for 2 minutes, then transfer to wire rack.
08 - Whisk powdered sugar, Limoncello, and lemon juice until smooth and pourable. Drizzle over cooled cookies.