Line two baking sheets with parchment paper. Set aside.
Combine flour, baking soda, baking powder and salt. Set aside.
Cream together butter and both sugars.
Add eggs, one at a time, to the butter and sugar and mix until just combined.
Add vanilla and orange liquor or citrus extract to the wet ingredients and mix until just combined.
Add dry ingredients to wet. In 3 batches or all at once if using large stand mixer.
Spray a 1 oz cookie scoop with cooking spray and scoop dough onto trays, evenly spaced and up to 8 per tray.
Refrigerate trays for 30 minutes and preheat oven to 350℉ **see note
Bake for 14-16 minutes until edges of the bottom of the cookies are just starting to brown. Rotate and swap trays halfway through bake time.
Let cool on trays on cooling racks while making glaze.
Sift powdered sugar into small bowl.
Add lemon zest then lemon juice until desired consistency is reached.
When cookies are cool enough to touch, transfer to a easy-to-clean wire rack.
Drizzle glaze over cookies (to cover if glaze is thin and in a zig-zag design if glaze is thick.
Let cool and let glaze set.