Whisk together flour, baking powder, baking soda, and salt in a medium bowl. Set aside.

Cream butter and sugar with electric mixer on medium-high speed until light and fluffy, about 2 minutes.

Add eggs one at a time, beating well after each addition until fully incorporated.

Mix in ricotta cheese, lemon juice, lemon zest, vanilla extract, and almond extract until smooth and fully combined.

Gradually add flour mixture on low speed, mixing until just incorporated. Do not overmix.

Cover dough and refrigerate for at least 2 hours or overnight for best results.

Preheat oven to 350°F and line baking sheets with parchment paper.

Scoop tablespoon-sized portions of dough, roll into balls, and place 2 inches apart on prepared baking sheets.

Bake for 12-14 minutes until edges barely start to color. Cookies should spring back when lightly touched.

Cool on baking sheet for 5 minutes, then transfer to wire rack to cool completely before glazing.

Make glaze by whisking powdered sugar, lemon juice, and lemon zest until smooth. Adjust consistency with more juice or sugar as needed.

Dip cooled cookies into glaze or drizzle over tops. Let glaze set before serving.