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

Beat in egg, orange zest, orange juice, and lemon extract to the creamed mixture on medium-low speed until well combined.

Gradually add flour on low speed, mixing until just combined. The dough should be cohesive but slightly sticky.

Divide the dough into two halves, shape into disks, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat your oven to 375°F (190°C).

Roll out one disk on a floured surface to about ¼-inch thickness. Cut into shapes with cookie cutters and place on a greased baking sheet.

Bake for 8-10 minutes or until the edges are lightly browned.

Transfer cookies to wire racks to cool. Prepare icing by mixing confectioners' sugar, milk, and optional food coloring, then drizzle over cooled cookies.