Preheat oven to 375 F. Line 2 to 3 baking sheets with parchment paper or silicone baking mats.
In a large bowl, using an electric hand-held mixer, combine the flour, baking powder, and salt. Set aside.
In a large mixing bowl, using an electric hand-held mixer, beat the sugar and butter until light and fluffy, about 4 - 5 minutes.
Add the eggs, one at a time, beating until nicely incorporated.
Add the ricotta cheese, lemon juice, lemon zest, and lemon extract and beat to combine.
Add the flour mixture and stir to combine.
Drop by spoonfuls, using 1-1/2 tablespoons for each cookie, onto prepared baking sheets. Freeze for one hour.
Bake the cold cookie dough for 15 minutes or until slightly golden at the edges.
Remove from oven and allow cookies to rest on the baking sheet for 15 minutes. Then transfer the cookies onto a wire rack to cool completely.
Meanwhile, prepare the glaze.
In a small bowl, combine the powdered sugar, lemon juice, and lemon zest. Stir until smooth.
Place the baking sheet under the wire racks to catch the dripping glaze for the following steps.
Spoon the glaze over the cooled cookies, spreading it to the edges and allowing it to drip down the sides (the excess will fall through the wire racks and into the baking sheet).
Allow the glaze to harden for at least 1 - 2 hours at room temperature before serving.
Garnish with decorator sugar crystals and lemon zest.
Buon Appetito!