Lightly grease 2 large baking sheets; set aside. Combine flour and baking soda in bowl and set aside.

In the bowl of an electric mixer, beat together sugar and butter until light and fluffy. Beat in egg and lemon peel. Add lemon juice and water, then stir in dry ingredients.

Drop by the teaspoon onto baking sheets.

Bake for 10 to 12 minutes, or until golden brown. Remove from oven and cool for a minute or two.

Transfer to a wire rack to cool for 30 minutes before storing in an airtight container.