Preheat the oven to 350 degrees F (175 degrees C). Line a baking sheet with parchment paper.
Beat sugar and butter in a large bowl with an electric mixer on low speed until blended. Increase speed to high and beat until light and fluffy, about 5 minutes. Beat in ricotta cheese, lemon juice, almond extract, lemon zest, and egg on medium speed until well combined. Reduce speed to low. Add flour, baking powder, and salt; beat slowly until a dough forms.
Drop dough about 2 inches apart onto the prepared baking sheet using a cookie scoop.
Bake in the preheated oven until cookies are very lightly golden but still soft, 12 to 15 minutes. Remove from oven, transfer to a wire rack, and cool completely before icing, about 30 minutes.
Stir powdered sugar and lemon juice together in a small bowl to make a smooth icing. Drizzle icing onto the cookies. Set cookies aside to allow lemon glaze to dry completely.