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

In a large mixing bowl, combine softened butter and white sugar. Beat together on medium speed until light and fluffy, about 2-3 minutes.

Beat in the eggs one at a time, followed by vanilla extract, almond extract, and fresh orange zest until smooth.

Gradually add the plain flour, mixing on low speed until a dough forms. Add milk if the dough is too sticky.

Roll dough to ¼-inch thickness on a lightly floured surface. Cut out shapes with cookie cutters and place on baking sheets.

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

Bake cookies for 10-12 minutes or until edges are golden brown. Allow to cool completely on wire racks.

In a mixing bowl, whisk meringue powder, lemon juice, and water. Gradually stir in sifted powdered sugar until glossy.

Once cooled, tint royal icing with gel food coloring and decorate cookies. Allow icing to set.