From the old cooking cards I ordered as a kid
Chilling the dough for at least one hour solidifies the butter and cream cheese fats, preventing the cookies from spreading too rapidly in a 350-degree oven. High dairy fat contents shorten gluten strands, yielding a tender crumb rather than a chewy structure. Flour absorbs moisture from the half-and-half slowly, meaning unchilled dough will result in flat, greasy discs.
Baking powder requires both moisture and heat to release carbon dioxide gas trapped within the matrix. Lemon rind provides volatile oils for aroma, while the dairy components supply the necessary aqueous environment for the chemical leavening agents to activate. Mixing the dry ingredients thoroughly before adding them to the creamed butter prevents pockets of uneven rise.
Replacing standard dairy components with plant-based alternatives alters moisture levels significantly, often requiring the addition of xanthan gum to mimic missing structural proteins. Gluten-free flour blends absorb liquids slower than all-purpose wheat flour, so resting the batter for an extra ten minutes helps prevent a gritty texture in the final baked good.