In a large mixing bowl, cream together butter, sugar, and salt until light and fluffy (5-7 minutes). Beat in the egg, orange zest, orange juice, and lemon extract until well combined. Gradually mix in flour on low speed until just incorporated.

Divide the dough into two pieces and shape each into a disk. Wrap in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 375°F (190°C) and prepare baking sheets by lightly greasing or lining with parchment paper.

On a floured surface, roll out each disk to ¼-inch thickness. Using a floured cookie cutter, cut out shapes and place on prepared baking sheets, spaced 1 inch apart.

Bake for 8-10 minutes, until edges are lightly browned and centers are soft but set. Do not overbake.

Allow cookies to cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.

In a medium bowl, whisk together confectioners’ sugar, milk, and optional food coloring until smooth. Adjust consistency as needed.

Once cooled, spread or pipe the icing over the cookies and let it set at room temperature.