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Preheat oven to 350 F. Line baking sheets with parchment paper.
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In a small bowl, combine flour, baking powder, and salt.
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In a medium bowl, combine sugar and lemon zest. Rub together until fragrant.
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Add butter to lemon sugar mixture and beat until light and fluffy. Beat in egg and vanilla until smooth.
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On low speed, beat in flour mixture. Drop dough by the tablespoon onto prepared baking sheets. Gently flatten each drop of dough with the palm of your hand.
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Bake 12-14 minutes or until cookies are just set and slightly golden brown. Cool on baking sheet for 2 minutes before transferring to wire rack to cool completely.
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Whisk together powdered sugar and lemon juice. Separate a small amount of glaze and add a few drops of yellow food coloring. Place yellow glaze into a piping bag with a small round tip.
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Dip cookies into white glaze and let set. Using the piping bag, pipe small Mickey Mouse ears on each cookie and let dry completely.