Preheat the oven to 350°F (177°C). Line the baking sheet with a silicone mat or parchment paper. Set it aside.
Take 3 tablespoon of granulated sugar and ⅓ cup of icing sugar in two separate bowls for the coating. Set them aside.
Whisk flour, baking powder, and salt in a medium bowl until well combined.
Place butter and sugar in a bowl of a stand mixer.
Instead of a stand mixer, you can also use a hand-held electric mixer.
Cream the butter and sugar using a paddle attachment, initially at low speed and then at medium to high speed, until light and fluffy.
Scrape down the sides and bottom of the bowl.
Now add orange juice, orange zest, vanilla extract, orange extract, and a few drops of orange color.
Mix until well combined. However, the mixture will be curdled due to orange juice, which is perfectly fine.
To this wet mixture, add flour mixture slowly and continue mixing very gently until everything is just combined.
Using a spatula or hands, bring the mixture together to form a soft dough. Do not overmix or knead the dough.
Scoop the dough using a small ice cream scoop or a spoon, roll into a ball and flatten it slightly.
Roll the cookie ball into granulated sugar first and then roll into icing sugar and place it on the baking sheet.
Continue with the rest of the dough and place the coated cookie balls on the baking sheet, keeping them at least an inch apart.
Bake the cookies in the preheated oven for 12 minutes.
Remove from the oven and allow the cookies to cool on the baking sheet for 3-4 minutes. Then transfer the cookies onto a cooling rack and allow them to cool completely.