In a medium bowl, beat together cream cheese and butter until smooth and creamy. Mix in powdered sugar, lemon juice, lemon zest, and a pinch of salt until fully combined. Freeze for 45-60 minutes until firm.

In a large mixing bowl, cream together softened butter and powdered sugar until light and fluffy. Add vanilla extract and lemon zest, mixing well. Gradually sift in flour and salt, mixing until a soft dough forms.

Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper. Scoop 1 tablespoon of dough, flatten, place lemon filling in the center, wrap dough around and roll into a ball, repeat until all dough and filling are used.

Bake for 12-14 minutes until the bottoms are lightly golden. Let cool on baking sheet for 5 minutes before transferring to a wire rack.

While cookies are warm, roll each in powdered sugar to coat. Cool completely, then roll again in powdered sugar for a beautiful presentation.