In a medium bowl, whisk together the flour and salt.
Using an electric mixer, beat the butter, granulated sugar, lemon zest and juice on medium speed until fluffy, 2 to 3 minutes. Reduce speed to low and gradually add the flour mixture, mixing until the flour is incorporated.
On a piece of parchment, press the dough together firmly to form into a disc, Wrap in the parchment and refrigerate until firm, about 3 to 4 hours.
Heat oven to 350° F. Roll out dough to 1/4" and use cookie cutter of your choice.
Bake, rotating the baking sheets halfway through, until the edges begin to brown, 12 to 15 minutes. Cool slightly on the baking sheets, then transfer to wire racks to cool completely.
Carefully heat the white chocolate using the tempering method and either dip or drizzle and place on waxed paper. Then refrigerate until chocolate is dry. Store the cookies in an airtight container at room temperature for up to 7 days.