Ingredients:

• 1 cup unsalted butter, at room temperature
• 1 cup fine sugar
• 1 large egg
• 1 teaspoon vanilla extract
• 2 1⁄2 cups all-purpose flour
• 1 teaspoon baking powder
• 1⁄2 teaspoon salt
• 1 cup powdered sugar
• 2 tablespoons fresh lemon juice
• Yellow food coloring (optional, for a vibrant color)
• 1 cup white chocolate chips
• 1 tablespoon vegetable oil

Ingredient Substitutes:

Butter:

• Plant-based butter: Suitable for vegans and those following a plant-based diet.
• Almond or peanut butter: Adds a different flavor to the dough and can be used as a substitute for butter.

Sugar:

• Brown sugar: Adds a rich flavor and is a natural substitute for white sugar.
• Natural sweeteners: Such as stevia or honey, but be mindful of the amount used, as it may affect the dough's consistency.
• Artificial sweeteners: Like stevia or aspartame.

Mashed dried fruits: Like dates or bananas, they add natural sweetness to the dough.

Preparation Method:

1. Preheat the oven: Preheat your oven to 350°F (175°C). Prepare a baking sheet by lining it with parchment paper to prevent sticking.
2. Prepare the dough: In a large bowl, beat the butter and sugar together until the mixture is light and fluffy. Add the egg and vanilla extract, and continue beating until well combined.
3. Prepare the dry ingredients: In another bowl, mix the flour, baking powder, and salt. Gradually add this dry mixture to the wet ingredients, and mix until a smooth dough forms.
4. Shape the dough: Roll the dough into small 1-inch balls and place them on the prepared baking sheet. Gently press each ball to flatten it slightly.
5. Bake: Bake the biscuits for 10-12 minutes, or until the edges are lightly golden. Let the biscuits cool on a wire rack.
6. Prepare the icing: In a small bowl, mix the powdered sugar with fresh lemon juice to make the lemon icing. You can add yellow food coloring for a bright and attractive hue. In another bowl, melt the white chocolate chips with vegetable oil in the microwave, heating in 30-second intervals and stirring until smooth.
7. Decorate the biscuits: Once the biscuits have cooled, decorate them with the melted white chocolate, then drizzle the lemon icing on top, creating a beautiful double effect.

Additional Tips:

• Storage: It is best to store the biscuits in an airtight container to maintain their freshness. They can stay fresh for up to a week.
• Flavors: If you enjoy distinctive flavors, try adding some grated lemon zest to the dough to enhance the lemon flavor.
• Dark chocolate: If you prefer dark chocolate flavor, you can replace the white chocolate chips with dark chocolate for a deeper taste.

Lemon and white chocolate biscuits offer a delicious experience combining the refreshing taste of lemon and the sweetness of white chocolate, making them a perfect treat for any occasion. Try making them and enjoy their wonderful taste with family and friends!

Warning: This recipe is ideal for those who enjoy the taste of lemon and white chocolate. However, it may not be suitable for those with allergies to gluten, dairy, nuts, eggs, or added sugars. It's advised to carefully review the ingredients before preparation.

Ingredients and Approximate Nutritional Values:

1. Unsalted Butter (1 cup)
   • Calories: 810 kcal
   • Fat: 92 g
   • Saturated Fat: 58 g
   • Cholesterol: 215 mg
2. Fine Sugar (1 cup)
   • Calories: 774 kcal
   • Carbohydrates: 200 g
   • Sugar: 200 g
3. Large Egg (1 egg)
   • Calories: 70 kcal
   • Protein: 6 g
   • Fat: 5 g
   • Saturated Fat: 1.5 g
   • Cholesterol: 186 mg

Benefits: 
Eggs contain a variety of vitamins and minerals, including B vitamins, selenium, and phosphorus, which play vital roles in many body functions.

4. Vanilla Extract (1 teaspoon)
   • Calories: 12 kcal
   • Carbohydrates: 1.6 g
5. All-purpose Flour (2 1⁄2 cups)
   • Calories: 1145 kcal
   • Carbohydrates: 240 g
   • Protein: 30 g
6. Baking Powder (1 teaspoon)
   • Calories: 2 kcal
   • Carbohydrates: 0.8 g
7. Salt (1⁄2 teaspoon)
   • Calories: 0 kcal
   • Sodium: 1160 mg
8. Powdered Sugar (1 cup)
   • Calories: 480 kcal
   • Carbohydrates: 120 g
   • Sugar: 120 g
9. Lemon Juice (2 tablespoons)
   • Calories: 8 kcal
   • Carbohydrates: 2 g

Benefits: 
Lemon is a citrus fruit rich in vitamin C, which boosts the immune system and protects the body from diseases. It also contains antioxidants that help combat free radicals and delay aging. Additionally, lemon has antiseptic and antibacterial properties, making it beneficial for oral and skin health.

10. White Chocolate Chips (1 cup)
    • Calories: 870 kcal
    • Fat: 50 g
    • Saturated Fat: 30 g
    • Carbohydrates: 100 g
    • Sugar: 90 g

Benefits: 
Unlike dark chocolate, white chocolate doesn't have a high cocoa content but is rich in oleic acid, a type of monounsaturated fat that helps lower bad cholesterol levels. White chocolate also contains antioxidants that protect cells from damage.

11. Vegetable Oil (1 tablespoon)
    • Calories: 120 kcal
    • Fat: 14 g
    • Saturated Fat: 2 g

Benefits: 
The type of vegetable oil used determines the fatty acids it provides. Some oils are rich in unsaturated fatty acids, which are heart-healthy.

Approximate Total Nutritional Values for the Recipe:

• Calories: 4291 kcal
• Carbohydrates: 664.4 g
• Fat: 161 g
• Saturated Fat: 91.5 g
• Protein: 36 g
• Cholesterol: 401 mg
• Sodium: 1160 mg
• Sugar: 411 g

These values are approximate and depend on the specific brands of ingredients used and the method of preparation. Actual values may vary based on ingredient variations and quantities.