In a mixing bowl, cream the butter and sugar together until light and fluffy (about 3 minutes).
Add the lemon zest and lemon juice, mixing until combined.
Gradually mix in the flour and sea salt, stirring until a dough forms.
Shape the dough into a disc, wrap it in cling film, and chill in the refrigerator for at least 3 hours.
Preheat the oven to 170°C (340°F) and line a baking sheet with parchment paper.
On a floured surface, roll out the dough to ¼-inch thickness and cut into desired shapes using cookie cutters.
Place the cookies on the prepared baking sheet and bake for 10-12 minutes, or until the edges are lightly golden.
Allow to cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.