Preheat oven to 325 degrees. Spray mini muffin pans with non-stick spray; set aside.
Whisk together flour, sugar, salt, and baking soda in a mixing bowl; set aside.
Melt butter in a small saucepan over medium heat. Add water and bring to a boil.
Pour hot mixture over dry ingredients and beat with a hand beater till barely blended. Beat in the sour cream, egg, zest, and lemon juice till smooth.
Scoop batter into muffin pans. Bake at 325° for about 12 minutes. Let cool for 5 minutes, then turn onto cooling racks.
Cool completely before glazing. Dip lemon drops bottom side down into the glaze. Let excess glass drip off into the bowl, then invert lemon drops top side down onto cooling racks. (Place waxed paper underneath the cooling racks for easier clean up.) Let sit till glaze hardens.
Glaze
Whisk all glaze ingredients together in a small mixing bowl. Heat for about 10 seconds in the microwave till glaze is very thin.
Notes
I recommend using Baker's Joy cooking spray. It contains flour, and it is the best for making sure baked goods don't stick to the pan!