Preheat oven to 350 degrees Fahrenheit.
In a bowl, whisk together flour, baking soda, baking powder and salt.
In another bowl, combine lemon zest and sugar.
Use your hands to work the lemon zest into the sugar until the sugar is moist and the zest is well combined throughout.
In the bowl of an electric mixer, mix butter just until its smooth.
Add the lemon zest/sugar mixture and cream with butter.
Mix in the egg, almond extract and lemon juice.
Slowly mix in the flour mixture and beat until the white streaks of flour have disappeared. Put dough in refrigerator for 30 minutes to chill or until ready to use.
In a shallow bowl, add 1/2 cup granulated sugar and the zest of one lemon. Mix with hands until they are combined.
Remove batter from refrigerator and roll into one tablespoon balls.
Roll balls into the sugar mixture and place on a baking sheet lined with parchment paper. Leave about 2 inches in between each ball because the cookies will spread a lot.
Bake at 350F for 7 to 9 minutes, or until the edges of the cookie are browned.
Leave on the pan for 5 minutes to cool and then finish cooling on a wire rack.