Preheat oven to 350°F
1 cup butter, room temperature
1 1/2 cups sugar
3 eggs
1 teaspoon vanilla extract
1 teaspoon orange extract
3 3/4 cups flour
2 teaspoons baking powder
3/4 teaspoon baking soda
pinch of salt
Colored sanding sugar
Prepare the dough
Mix butter, sugar, eggs, vanilla and orange extract until smooth, light and fluffy. In a separate bowl, mix together flour, sugar, salt, baking soda and baking powder until blended. Slowly add this flour mixture to the butter mixture while mixing on low. Scrape down the side of the bowl occasionally to ensure even mixing.
Rolling and cutting cookies
Generously flour a pastry board or counter and roll out a portion of the dough until approximately 1/4 inch thick. Add more flour to the top of the dough as you roll it out to keep it from tearing or sticking to rolling pin. Use a cookie cutter to cut out cookies and transfer to silpat lined baking sheet (a greased or non-stick cookie sheet should also work). Sprinkle cutouts with colored sanding sugar as desired.
Bake cookies
Bake for 6 - 10 minutes, depending on thickness of cookies. You don't want to brown these cookies as they just seem to taste overcooked. As soon as you think maybe the absolute edge is maybe starting to brown, remove from oven. Let sit for one minute before transferring to cooling racks. Makes approximately 40 - 60 cookies depending on thickness and diameter/shape of cookies.