Preheat your oven to 350°F (175°C). Line 2 large baking sheets with parchment paper or silicone baking mats.
In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and fine sea salt. Set aside.
2 1/4 cups all-purpose flour, 1 1/2 teaspoons baking powder, 1/4 teaspoon baking soda, 1/2 teaspoon fine sea salt
In a large mixing bowl, beat the softened butter and granulated sugar with a hand mixer or stand mixer on medium speed for 2–3 minutes, until light, pale, and fluffy.
3/4 cup unsalted butter, 1 cup granulated sugar
Add the eggs one at a time, beating well after each addition and scraping down the bowl as needed. Mix in the orange zest, fresh orange juice, vanilla extract, and orange extract (if using). The mixture may look slightly curdled; this is normal.
2 large eggs, 2 tablespoons orange zest, 1/4 cup fresh orange juice, 1 teaspoon pure vanilla extract, 1/2 teaspoon orange extract
Add the flour mixture to the wet ingredients in two additions, mixing on low speed just until combined. Scrape the bowl as needed. The dough should be soft, thicker than cake batter but not as stiff as classic sugar cookie dough. Avoid overmixing.
2 1/4 cups all-purpose flour, 1 1/2 teaspoons baking powder, 1/4 teaspoon baking soda, 1/2 teaspoon fine sea salt
Use a 1 1/2-tablespoon cookie scoop or a heaping tablespoon to portion the dough onto the prepared baking sheets, spacing the cookies about 2 inches apart.
Bake one sheet at a time for 9–12 minutes, or until the cookies are set around the edges and just turning light golden on the bottom. The tops should look puffed and matte but not browned.
Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely before glazing.
In a medium bowl, whisk together the powdered sugar, orange zest, vanilla extract, and 3 tablespoons of fresh orange juice. Adjust by adding more orange juice, a teaspoon at a time, until the glaze is thick but pourable. If it becomes too thin, add a bit more powdered sugar. Stir in a pinch of salt.
2 cups powdered sugar, 3-4 tablespoons fresh orange juice, 1 tablespoon orange zest, 1/2 teaspoon vanilla extract, pinch salt
Place the cooled cookies on a rack set over a baking sheet or parchment to catch drips. Spoon 1–2 teaspoons of glaze over each cookie, gently nudging it toward the edges so it spreads and settles smoothly.
Allow the glazed cookies to sit at room temperature for 30–45 minutes, or until the glaze is dry to the touch. Once set, they are ready to stack, store, or serve.