Preheat the oven to 375 degrees F.
In a medium bowl combine the flour, baking powder, and salt. Set aside.
In the large bowl combine the butter and the sugar. Using an electric mixer beat the butter and sugar until light and fluffy, about 3 minutes. Add the eggs, 1 at a time, beating until incorporated. Add the ricotta cheese, lemon juice, and lemon zest. Beat to combine. Stir in the dry ingredients.
Line 2 baking sheets with parchment paper. Spoon the dough (about 2 tablespoons for each cookie) onto the baking sheets. Bake for 15 minutes, until slightly golden at the edges. Remove from the oven and let the cookies rest on the baking sheet for 20 minutes.
Combine the powdered sugar, lemon juice, and lemon zest in a small bowl and stir until smooth. Spoon about 1/2-teaspoon onto each cookie and use the back of the spoon to gently spread. Let the glaze harden for about 2 hours. Pack the cookies into a decorative container.
Per Cookie: Calories: 113; Total Fat 3.5 grams; Saturated Fat: 2 grams; Protein: 2 grams; Total carbohydrates: 19 grams; Sugar: 13 grams Fiber: 0 grams; Cholesterol: 20 milligrams; Sodium: 76 milligrams