Preheat your oven to 350°F (175°C). Prepare your baking sheets with parchment paper or silicone mats.

In a medium bowl, whisk together the flour, baking soda, and salt. Set aside.

In a large mixing bowl, cream together the butter and sugar for about 2-3 minutes until light and fluffy.

Add the egg, lemon zest, and vanilla extract to the butter mixture and beat until smooth.

Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined.

Cover the bowl with plastic wrap and refrigerate the dough for about 30 minutes.

Shape the dough into balls about 1 inch in size and roll each ball in sparkling sugar before placing them on the baking sheet.

Bake for 10-12 minutes until edges are lightly golden, then allow to cool on the sheet for 5 minutes before transferring to a wire rack.