Whisk the flour, baking powder, and salt together in a medium bowl. Set the dry mixture aside while you prepare the rich ricotta batter.

Beat the softened butter and granulated sugar for 2–3 minutes, until light and creamy. Add the eggs one at a time, mixing well after each addition.

Mix in the ricotta, vanilla, and optional lemon zest until the mixture is smooth and evenly combined. Gradually add the dry ingredients and mix only until no visible streaks of flour remain.

Chill the soft dough for at least 30 minutes if it is difficult to scoop. Chilling also helps the cookies keep a rounded shape in the oven.

Heat the oven to 350°F (175°C) and line baking sheets with parchment paper. Scoop rounded tablespoons of dough onto the sheets, leaving about 2 inches between cookies.

Bake for 12–15 minutes per tray, until the edges are set and the bottoms are lightly golden. Keep in mind that the tops should remain pale; baking until the tops are brown can make the cookies dry.

Cool the cookies on the baking sheet for about 5 minutes, then move them to a wire rack. Let them cool completely before adding the glaze.

Whisk the confectioners’ sugar with 2–3 tablespoons of lemon juice and enough milk to create a thick but pourable glaze. Dip or spread the glaze over the cooled cookies, then add sprinkles or lemon zest while the glaze is wet.

Allow the glaze to set fully before stacking or storing the cookies. Keep glazed cookies in an airtight container at room temperature for 2–3 days or refrigerated for up to 5 days.