Preheat oven to 350°F. Line your baking sheets with parchment paper and set aside.
In a medium bowl, whisk together the flour, baking powder, and salt and place to the side.
In a large bowl attached to a stand mixer, or using a hand mixer, cream together the butter and sugar until light and fluffy.
Beat in the orange zest until mixed throughout the butter, then beat in the egg until fully incorporated.
Mix in the orange extract until completely combined.
Slowly add the dry ingredients, mixing until the dough comes together nicely and everything is incorporated together.
Using a tablespoon sized cookie scoop, place the dough balls onto the prepared baking sheets, 2 inches apart.
Bake in the preheated oven for 10 minutes, until the edges are very lightly browned and the middle seems fairly set. Do NOT let these overbrown!
Let cool on the baking sheets completely, then move to a wire rack.
Prepare my orange icing glaze recipe, then drizzle over the cookies while they are on the racks. You can also use less cream in the glaze and make it more of an orange icing that is thicker on top like shown. Store in a closed container for up to 5 days at room temperature. Do not refrigerate they will go rock hard.
exact calories will depend on how much icing you put on the cookies