Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.

In a large mixing bowl, beat the softened butter and white sugar together until light and fluffy, around 3-5 minutes.

Add the eggs, vanilla extract, almond extract, and orange zest. Mix until well combined and smooth.

Gradually add the plain flour, mixing until the dough forms. If dry, add a splash of milk.

Roll the dough out to about ¼-inch thickness and cut desired shapes with cookie cutters.

Chill the cut cookies in the refrigerator for 10-15 minutes.

Bake for 10-12 minutes until edges are light golden and centers are soft.

Transfer to a cooling rack and allow the cookies to cool completely.

Whisk together meringue powder, lemon juice, and water. Gradually sift in powdered sugar until smooth.

Tint the icing with gel food coloring and decorate cookies as desired.

Allow the decorated cookies to set at room temperature for several hours.