In a large mixing bowl using an electric hand mixer, beat the butter, sugar and lemon zest until fluffy. Next, beat in the ricotta, vanilla and egg. Then, sift in the flour, baking powder, salt and mix together until just combined. DON'T OVER MIX. Cover the bowl with a plastic wrap and chill the dough for at least 2 hours or overnight.
Preheat oven to 350℉. Line 2 large rimmed baking sheets with parchment paper. Use a scooper with about 2 tbs of the dough and place it onto the baking sheet. Bake for 12-14 minutes (bottoms will be lightly golden). Place cookies on to a wire rack and let the cookies cool completely before icing them.
Icing:
In a medium bowl, whisk together the powdered sugar, lemon juice, butter, milk and vanilla quickly until smooth. Adjust with milk if its too thick. Dip the top of each cookie in the icing. Transfer to a wax paper surface. Top with sprinkles and allow to set.