In a large bowl, mix together flour, sugar, yeast, baking powder, and salt. Gradually add warm water while stirring until the batter is smooth. Let it rest for 30 minutes to activate the yeast.

While the batter rests, prepare the syrup by combining sugar, water, and lemon juice in a saucepan. Bring to a boil, then simmer for 5 minutes. Remove from heat and stir in rose water or orange blossom water. Set aside to cool.

To prepare the cheese filling, mix ricotta cheese (or drained akkawi) with sugar and orange blossom water in a bowl. For the nut filling, mix crushed walnuts with sugar, cinnamon, and rose water.

Heat a non-stick pan over medium heat. Pour small rounds of batter (about 2 tablespoons) onto the pan. Cook until bubbles form on the surface and the bottom is golden brown, but do not flip the pancakes. Remove and let them cool slightly.

Once the pancakes are slightly cool, take each pancake and pinch the edges to seal halfway, creating a cone. Fill each cone with about a tablespoon of either cheese or nut filling.

Pinch the open end of the pancake closed for cheese-filled ones, or leave it slightly open for the nut-filled variety.

Dip the filled atayef into the syrup, or drizzle syrup over them just before serving. For a crispier variation, you can lightly fry the stuffed atayef in oil before adding the syrup.

Serve the atayef warm or at room temperature. Garnish with crushed pistachios or additional syrup if desired. Enjoy this delightful Lebanese dessert with a cup of coffee or tea.