In a mixing bowl whisk together flour, baking soda, and salt until well mixed, set aside.
In the bowl of an electric stand mixer fitted with the paddle attachment whip together butter, granulated sugar and lemon zest until pale and fluffy (scrape down sides and bottom of bowl occasionally throughout entire mixing process).
Mix in ricotta and vanilla extract then blend in eggs one at a time into the butter mixture. Set mixer on low speed and slowly add in flour mixture and mix until combined.
Cover bowl with plastic wrap and chill 2 hours or up to 2 days.
Preheat oven to 350 degrees during last 20 minutes of dough chilling.
Scoop chilled dough out 1 Tbsp at a time and shape into balls (if it's too sticky just drop onto the sheet using two spoons), drop onto a baking sheet lined with parchment paper or a silicone baking mat.
Bake in preheated oven 12 - 14 minutes until the underside of cookies are golden. Cool on baking sheet several minutes then transfer to a wire rack to cool completely.
Once cool dip tops of cookies in glaze and return to a wire rack, immediately add sprinkles if using. Allow glaze to set at room temperature. Store in an airtight container in a single layer.