In a large mixing bowl, stir together the flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer, beat together the sugar and softened butter with the paddle attachment until combined, about 2-3 minutes.
Add the ricotta, eggs, and lemon juice and zest and mix until well combined, another 2-3 minutes.
Add the dry ingredients and continue to stir until combined, scraping down the sides of the bowl if necessary. Cover the bowl and place in the fridge for at least an hour, or until the dough is very cold.
Preheat the oven to 350℉ and line a baking sheet with parchment paper.
Roll the dough into 24 equal 1.5 inch balls and place them 2 inches apart on the baking sheet. Bake for 12-14 minutes in the preheated oven, or until the bottoms are just beginning to brown.
Remove from the oven and allow to cool completely before making the glaze.
Make the glaze by whisking together the powdered sugar and 1 tbsp fresh lemon juice. If too thick for drizzling, add 1 tsp of lemon juice at a time until the glaze is easily drizzle but not too thin and runny.
Drizzle the glaze over the cooling cookies, then allow to set at room temperature. Serve or store in an airtight container for up to 2 days.