PREP OVEN AND PANS: Preheat the oven to 350°F. Line baking sheets with parchment paper and set aside.
INFUSE SUGAR: In the bowl of a stand mixer or a large mixing bowl, add 2 cups granulated sugar and 2 tablespoons lemon zest. Use your fingertips to rub the zest into the sugar until the sugar feels slightly moist and smells strongly of lemon.
CREAM BUTTER: Add 1 cup softened unsalted butter to the lemon sugar. Beat on medium speed for 3 to 5 minutes, until light, fluffy, and pale in color.
ADD EGGS: Add the eggs and almond extract. Mix until fully combined, scraping down the sides of the bowl as needed.
MIX DRY INGREDIENTS: Add ½ teaspoon kosher salt, ½ teaspoon baking powder, ½ teaspoon baking soda, and 3 ¼ cups all-purpose flour. Mix on low speed just until combined. Do not overmix. Add the food coloring if using and mix briefly until evenly colored.
COAT DOUGH: Pour ½ cup powdered sugar onto a shallow plate. Scoop the dough into 1-tablespoon portions and roll each into a ball. Roll generously in powdered sugar until fully coated.
BAKE: Place the dough balls on the prepared baking sheets, spacing them about 2 inches apart. Bake for 9 to 11 minutes, until the bottoms are lightly golden and the tops look matte and crinkled.
COOL: Remove from the oven and let the cookies rest on the baking sheet for 3 minutes, then transfer to a wire rack to cool completely.
Notes
Make-Ahead: You can prepare the dough up to 2 months in advance. Scoop the dough into 1-tablespoon portions and roll into balls, but do not coat in powdered sugar yet. Freeze dough balls on a parchment-lined baking sheet until solid, then transfer to a freezer-safe bag.When ready to bake, roll frozen dough balls in powdered sugar and bake directly from frozen, adding 1 to 2 minutes to the bake time.Storage: Store baked cookies in an airtight container at room temperature for up to 5 days.Freezing: Baked cookies can be frozen for up to 2 months. Thaw at room temperature before serving.