Cream butter and sugar in a mixer, using paddle attachment, till light and fluffy.
Add in egg, orange zest, and flavor extracts. Mix well.
In another bowl whisk together flour, salt, and baking powder. Add into the wet ingredients and beat until the dough is well combined. Should come away from sides with no flour visible.
Split dough into 3 balls and smash each down to a thick disk. Separate by wax paper or parchment. Store in a baggie or container and refrigerate for 2 hours to overnight.
When ready to cut cookies, let dough come to room temperature.
Preheat the oven to 350 degrees F. Line 2 baking sheets with parchment paper.
On a lightly floured surface, roll out one disk of dough to ¼ of an inch thick. You may need to lift up dough and add more flour underneath to make sure cut cookies don’t stick to the surface.
Dip cookie cutter in flour and cut out shapes. Place cookies on cookie sheets.
Bake for 8-11 minutes. Take out of the oven before the cookies get browned.
FILLING
Using a mixer or just a fork, mix together the butter, confectioners sugar, zest, orange juice, flavor extract, milk, and food coloring.
Stir until soft and creamy with no lumps.
Let cookies cool completely before frosting.
Using a spoon, dollop frosting on the back of one cookie and sandwich with a matching half.