Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper or silicone baking mats. Ensure your butter is at room temperature — it should leave a slight indent when pressed.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt until evenly combined. Set aside.
In a large mixing bowl, beat the softened butter with both the granulated and powdered sugars on medium speed for 3–4 minutes, until the mixture is pale, light, and fluffy. Scrape down the sides of the bowl halfway through.
Add the egg and beat until fully incorporated, then mix in the orange juice, orange zest, vanilla extract, orange extract, and food coloring (if using) until smooth and well combined.
With the mixer on low, gradually add the flour mixture and mix just until no white streaks remain and a soft dough forms — do not overmix.
Use a 2-tablespoon cookie scoop to portion dough onto the prepared baking sheets, spacing them 2 inches apart. Gently flatten each ball slightly with your palm.
Bake for 10–12 minutes, until the edges are just set but the centers still look slightly underdone. Remove from the oven and let cookies cool on the pan for 5 minutes before transferring to a wire rack.
Whisk together the powdered sugar, orange juice, and vanilla extract in a small bowl until smooth, adjusting the juice for desired drizzling consistency.
Once cookies are completely cool, drizzle or spread the glaze over each one and allow it to set for 15–20 minutes before serving or storing.