In a large mixing bowl, cream together the softened butter, sugar, and salt using an electric mixer set on medium speed for about 5-7 minutes, until the mixture is light and fluffy.

Beat in the egg, orange zest, orange juice, and lemon extract until well combined.

Gradually mix in the flour until just combined, forming a soft dough.

Divide the dough in half, shape each half into disks, wrap in plastic, and refrigerate for at least 1 hour until firm.

Preheat your oven to 375°F (190°C) and lightly grease your baking sheets or line them with parchment paper.

On a floured surface, roll out each chilled disk of cookie dough to a ¼-inch thickness.

Use a floured 2 ½-inch cookie cutter to cut out shapes, placing cookies about 1 inch apart on the prepared sheets.

Bake them in the preheated oven for 8-10 minutes, until the edges are lightly golden and the centers appear soft.

Once baked, allow the cookies to cool completely on a wire rack before icing.

In a small bowl, whisk together the confectioners' sugar, milk, and optional orange food coloring until the mixture is smooth and free of lumps.

Drizzle or spread the icing onto the cooled cookies, allowing it to set at room temperature for about 30 minutes until firm.