Prepare the Oven and Baking Sheet: Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper and set it aside.
Cream the Butter and Sugar: Place the room-temperature butter and granulated sugar in the bowl of a stand mixer fitted with a paddle attachment. Beat on medium speed for 2 minutes, until the ingredients are thoroughly combined.
Mix in the Flavorings and Wet Ingredients: Add the vanilla extract, egg, orange zest, and fresh orange juice. Add the baking soda and kosher salt. If desired, include the optional orange extract and one drop of orange food coloring. Mix for 1 minute until the ingredients are incorporated, scraping down the sides of the bowl as needed. Incorporate the Flour: Reduce the mixer speed to low. Gradually add the all-purpose flour and mix just until combined. Avoid mixing longer than necessary once the flour has been incorporated.
Prepare the Powdered Sugar: Pour the powdered sugar into a small bowl and set it near your work area for coating the cookie dough.
Shape and Coat the Cookies: Using a 1-tablespoon cookie scoop, portion the dough into equal-sized servings. Roll each portion between your hands to form a ball, then turn it in the powdered sugar until generously coated on all sides. Arrange the coated dough balls on the prepared baking sheet, spacing them approximately 2 inches apart. Repeat with the remaining dough. Bake Until Crinkled: Bake for 8–10 minutes, until the cookie tops are set and the powdered sugar coating has developed its characteristic cracks.
Cool the Cookies: Transfer the baked cookies to a wire rack and allow them to cool completely before serving.