Bring cream cheese to room temperature. Mix cream cheese and granulated sugar until smooth. Add eggs, lemon zest, lemon extract, and salt, mixing until combined.

In another bowl, whisk together flour and baking powder. Gradually combine with wet ingredients without overmixing.

Cover the dough with plastic wrap and chill for about 30 minutes. Preheat oven to 350°F and line baking sheets.

Scoop dough portions, roll into balls, and coat with powdered sugar. Place on lined baking sheets.

Bake for 10-12 minutes until edges are set but centers are soft. Watch closely to prevent overbaking.

Allow cookies to cool on sheets for 5 minutes, then transfer to a wire rack. Dust with more powdered sugar if desired.