Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a large bowl, whisk together the flour, baking powder, and salt.

Add the cold butter and work it into the flour with your fingertips until the mixture is fine and crumbly.

Make a well in the center of the flour mixture.

Add the sugar, eggs, vanilla, and lemon zest into the well.

Using a fork, beat the eggs gently and begin pulling the flour in from the sides.

Once the dough starts to come together, use your hands to gently work it until smooth and soft. Do not overwork.

Transfer the dough to a piping bag fitted with a large plain tip, or shape by hand.

Pipe or form S‑shaped (esse) cookies onto the prepared baking sheets, spacing slightly apart.

Bake for 10–12 minutes, until set and lightly golden on the bottom. Tops should remain pale.

Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.