Step 1: Brown the Butter - Place the salted butter in a medium saucepan over medium heat. Stir frequently for about 4-5 minutes until golden brown and nutty aroma. Cool for 10 minutes.

Step 2: Mix Dry Ingredients - Whisk together flour, baking powder, baking soda, salt, and nutmeg in a mixing bowl. Set aside.

Step 3: Combine Wet Ingredients - In a large bowl, mix brown butter, light brown sugar, and granulated sugar until smooth. Then add vanilla, lemon juice, and egg until creamy.

Step 4: Combine Mixtures - Fold dry ingredients into wet mixture with a rubber spatula until just combined.

Step 5: Chill Dough - Cover dough with plastic wrap and refrigerate for 20 minutes. Preheat oven to 350°F (175°C).

Step 6: Prepare for Baking - Line baking sheets with parchment. Form 1-inch balls from chilled dough, roll in sugar and cinnamon mixture.

Step 7: Bake - Place dough balls on baking sheets, bake for 9-11 minutes until edges are golden. Centers should remain soft.

Step 8: Cool - Let cookies cool on baking sheets for 1 minute before transferring to a wire rack.