Creating these Lemon Poppy Seed Cheesecake Cookies can be straightforward if you follow these simple steps:

1. Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
3. Cream the Butter and Sugar: In a separate large bowl, beat the softened butter and granulated sugar until light and fluffy.
4. Add Egg and Flavorings: Beat in the egg, vanilla extract, lemon zest, and lemon juice until combined.
5. Combine Mixtures: Gradually add the dry mixture into the wet mixture, mixing until just blended. Stir in the poppy seeds.
6. Prepare Cheesecake Filling: In another bowl, beat together the cream cheese, powdered sugar, and lemon extract until smooth and creamy.
7. Form the Cookies: Take a tablespoon of cookie dough, flatten it slightly, and place a teaspoon of the cheesecake filling in the center. Carefully fold the dough over the filling and roll into a ball.
8. Place on Baking Sheets: Space the filled cookie balls 2 inches apart on the prepared baking sheets.
9. Bake: Bake for around 12–15 minutes, or until the cookies are lightly golden around the edges. The centers should remain soft.
10. Cool on Wire Racks: Allow the cookies to cool on the baking sheets for 5 minutes, then transfer to wire racks to cool completely.

These steps will guide you effortlessly in creating these incredible cookies filled with delicious cheesecake goodness.