Mix the dry ingredients. Place flour, baking powder, baking soda and salt in a small mixing bowl. Using a whisk stir until well mixed. Set aside.
Cream the butter & sugar. Place butter, sugar, and orange zest in the bowl of a stand mixer fitted with the whisk attachment. Mix until butter and sugar are creamed together. Add egg, extracts and orange juice. Mix until completely combined. Scrape down the sides of the bowl.
Make the dough. With the stand mixer running, slowly pour in the flour mixture. Continue mixing until a combined. Scrape down the sides of the bowl and mix again until a soft dough forms.
Chill the dough. Divide dough into two parts. Place each part on a large piece of plastic wrap and form into a log-like shape about 2" in diameter. Wrap tightly in plastic wrap and roll back and forth to round the edges. Place the dough in the refrigerator for at least 2 hours.
Heat the oven. After 2 hours, preheat the oven to 350°F. Line a baking sheet with parchment paper.
Bake the cookies. Remove the dough from the refrigerator and slice into ¼" thick rounds. Place rounds on baking sheet and bake for 8-10 minutes or until slightly browned on the edges and springy in the middle. Remove cookies from oven and let cool.
Make the chocolate. While the cookies are cooling place the chocolate in a double boiler over medium-low heat. Melt the chocolate, stirring constantly.
Drizzle the chocolate. Using a small spoon drizzle the melted chocolate over the cookies. Let cool for 10-15 minutes before eating.