In a medium bowl, whisk together 1 3/4 cups all-purpose flour (210 g), 1/2 teaspoon baking powder, 1/2 teaspoon baking soda, and 1/4 teaspoon kosher salt. Set the dry mixture aside.

In the bowl of a stand mixer fitted with the paddle (or in a large bowl using an electric hand mixer), combine 3/4 cup white sugar, the zest from three lemons, 1/4 cup unsalted butter (room temperature), 1/4 cup neutral oil, and 1 teaspoon pure vanilla extract. Beat on medium speed until the mixture is very smooth and fluffy, about 1 minute. Scrape down the bowl as needed.

Add 2 drops yellow food coloring gel and mix just until the color is evenly distributed.

Add 2 large eggs and beat until fully incorporated, scraping the bowl once so the mixture is uniform.

Add the dry ingredients to the wet ingredients and mix on low speed (or stir by hand) until no streaks or flecks of flour remain. Do not overmix.

Cover the dough and chill in the refrigerator for 30 minutes to firm up.

While the dough chills (or immediately after chilling), preheat the oven to 350°F. Line two baking sheets with parchment paper. Put the 3/4 cup sifted powdered sugar in a shallow bowl for coating.

Using a medium cookie scoop, portion the chilled dough. Roll each scoop into a smooth ball between your hands, then roll the ball generously in the sifted powdered sugar so it is well coated.

Place the coated dough balls on the prepared baking sheets, 6 cookies per sheet, spacing about 2 inches apart.

Bake one sheet at a time in the preheated 350°F oven for 12–13 minutes, until the centers are set. The cookies will puff in the oven and sink slightly as they cool.

Let the cookies cool on the baking sheet for about 5 minutes, then transfer them to a wire rack to cool completely. Repeat scooping, coating, and baking with the remaining dough.