Prepare Ingredients: Softening unsalted butter, sifting all-purpose flour, and gathering ingredients.

Creaming: Cream softened butter and granulated sugar until pale and fluffy, then mix in vanilla extract and lemon zest.

Dough Formation: Fold in sifted flour until just combined, chill if dough is too soft.

Shape Cookies: Portion dough onto the baking sheet, flatten slightly, and sprinkle with coarse sea salt.

Bake: Preheat oven to 350°F (175°C) and bake cookies for 10-12 minutes until edges are golden.

Cooling: Allow cookies to cool on the baking sheet for 2 minutes before transferring to a wire rack.