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.