Preheat the oven to 375° F, and line 2 baking sheets with parchment paper
In a medium bowl, combine the flour, baking powder, and sea salt. Set aside.
In a large bowl, using an electric mixer, beat the butter and granulated sugar until light and fluffy (~ 3 minutes)
Add the eggs, one at a time, beating until incorporated.
Add the ricotta, lemon zest, and lemon juice and beat to combine.
Stir in the dry ingredients.
Spoon the dough onto the baking sheets using 2 tablespoons for each cookie.
Bake for 15 minutes until slightly golden at the edges.
Remove from the oven and let the cookies rest on the baking sheet for 20 minutes.
While they're cooling, combine the powdered sugar, lemon zest, and lemon juice in a small bowl and stir until smooth.
Spoon about ½ tsp of the glaze onto each cooled cookie and use the back of the spoon to spread it to the edges.
Let the glaze harden for about 2 hours.