Prep: Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
Whisk Dry Ingredients: In a medium bowl, whisk together flour, cornstarch, lemon zest, and salt.
Cream Butter and Sugar: In a large bowl, cream together softened butter and powdered sugar until light and fluffy.
Beat in Eggs and Lemon Juice: Add eggs one at a time, beating well after each. Then, stir in lemon juice until combined.
Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Don't overmix.
Form Dough Balls: Use a spoon or cookie scoop to drop tablespoons of dough onto prepared baking sheets. If desired, roll balls in shredded coconut and sprinkle with pearl sugar.
Bake: Bake cookies for 15 minutes, or until edges are lightly golden brown.
Cool and Enjoy: Let cookies cool slightly on baking sheets before transferring to a wire rack to cool completely.