- Sift the flour, baking powder and salt together into a medium bowl. 
- Beat the butter and sugar together in a  large bowl with an electric mixer on high speed until light and fluffy, about 3 minutes.   
- One at a time, beat in the eggs. 
- With the mixer on low speed, in three additions beat in the ricotta, the the lemon zest and juice.   
- Gradually add the flour mixture and mix just until incorporated.  Do not over mix the dough.  It will be very soft.   
- Cover the dough with plastic wrap and place in the refrigerator for at least 4 hours or up to 2 days. 
- Line a baking sheet with parchment paper.  Using an ice cream scoop (or two spoons) drop balls of dough onto the baking sheet.  
- Freeze, uncovered, until solid.  
- Remove the dough from the freezer and let them thaw for 30 minutes until cold – but not still frozen. 
- Preheat oven to 325 degrees and line baking sheet with parchment paper.   
- Bake for about 20-22 minutes. If the cookies look like they are baking unevenly, rotate pans half way through the cooking process. 
- Let the cookies cool on the plans for 5 minutes and transfer cookies to a wire rack and cool completely.