In a medium bowl, combine the flour, baking powder, and salt.

In a large bowl, with an electric mixer on medium speed, beat the butter and granulated sugar for 3 minutes, or until light and fluffy.

Beat in the eggs, orange juice, orange peel, and orange extract.

Beat in the flour mixture, a little at a time, until well-blended.

Divide the dough into thirds, wrap each portion in plastic wrap, and refrigerate for 3 hours.

Preheat the oven to 350°F and grease baking sheets or use silpats.

Place one-third of the dough on a lightly floured surface, leaving the remaining two-thirds in the refrigerator.

Using a floured rolling pin, roll to 1/8 inch thickness.

Using floured cookie cutters, cut into shapes.

Arrange on the prepared baking sheets and repeat until all the dough has been used.

Bake for 11 minutes, or until lightly browned.

Cool on a rack for 2 minutes- Remove to the rack to cool completely.

(If you want, before baking and after cutting out shapes, mix 1 egg white and 2 Tablespoons water, then brush each cookie with this mixture and sprinkle on colored sugar for holidays).