Begin by softening cream cheese in a large mixing bowl. Beat it together with granulated sugar until fluffy, about 2-3 minutes. Add lemon zest and blend until smooth. Scoop small balls and freeze for at least 30 minutes.

Prepare the lemon sugar by combining lemon zest with granulated sugar in a small bowl. Rub the zest into the sugar, releasing the oils. Set aside.

In a separate bowl, whisk together flour, baking powder, baking soda, and salt. In another bowl, cream together butter with light brown sugar and granulated sugar until fluffy, about 4-5 minutes. Mix in egg yolks, vanilla, and remaining lemon zest.

Gradually add the dry flour mixture to the creamed butter mixture until a soft dough forms. Chill in the refrigerator for 10-15 minutes while preheating the oven to 350°F.

Once the dough is chilled, remove cheesecake filling from the freezer. Scoop cookie dough, flatten it, place a cheesecake ball in the center, wrap the dough around it, and roll into a ball. Roll in lemon sugar until fully coated.

Arrange cookie balls on a baking sheet. Bake at 350°F for 11-12 minutes or until edges are golden and tops are set. Cool on the baking sheet before transferring to a wire rack.