Preheat oven 350°F. Prepare baking sheets with parchment paper. Set aside.
In the bowl of a stand mixer or an electric mixer combine sugar and lemon zest with your fingertips (by pinching the two together) until sugar is thoroughly coated in lemon.
Add butter, cream until light and fluffy, approximately 3-5 minutes. Add in almond extract and eggs. Mix until combined. Scrape sides down as needed. Add salt, powder, soda and flour. Mix until combined. Scrape sides of bowl as necessary.
Pour powdered sugar onto a large plate. Scoop 1 tablespoon portions of dough and roll into a ball. Roll in powdered sugar until coated. Place on baking sheet and repeat with remaining dough. I made 12 per sheet, but you could easily fit 18.
Bake for 9-11 minutes or until bottoms begin to barely brown and cookies look matte. Remove from oven and cool cookies about 3 minutes before transferring to cooling rack. Serve and enjoy!