Whisk together flour, baking soda, and salt in a mixing bowl. Using a stand mixer or electric hand mixer, whip together butter, granulated sugar and lemon zest until pale and fluffy.
Mix in ricotta, vanilla and almond extract. Add eggs one at a time.
Set mixer on low speed and gradually add flour mixture until thoroughly combined.
Cover mixing bowl with plastic wrap and refrigerate for at least two hours.
Preheat oven to 350°F. Cover four baking sheets with parchment baking paper.
Scoop chilled dough out one tablespoon at a time and shape into walnut-sized balls.
Space at least an inch and a half apart on the baking sheets. Bake 12-14 minutes until the undersides of the cookies are golden.
Let cookies cool on baking sheet for several minutes before transferring to a wire rack to cool completely.
To prepare icing, whisk together powdered sugar, melted butter, lemon juice and vanilla extract.
Add milk a tablespoon at a time until a thick, pourable consistency is achieved.
Using a teaspoon, spread the icing on the top centers of each cookie and return to wire rack. Add sprinkles immediately.
Allow the icing to set at room temperature, about 30 minutes and serve. Cookies can be stored in an airtight container.