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

Cream together 1 cup of softened butter and 1 cup of white sugar until light and fluffy, about 3-5 minutes. Then add 2 eggs, 2 teaspoons of vanilla extract, 1 teaspoon of almond extract, and the zest of one orange; mix until incorporated.

Gradually sift in 3 cups of plain flour to the mixture, mixing on low speed until a soft dough forms.

Roll out the dough to about ¼ inch thick, use cookie cutters to create shapes, and refrigerate for 10-15 minutes.

Bake in the preheated oven for 10-12 minutes until edges are golden; cool completely.

Whisk together 2 tablespoons of meringue powder, 2-3 tablespoons of water, and 1 tablespoon of lemon juice, then mix in 4 cups of powdered sugar until thick but spreadable.

Decorate cookies with icing and sprinkles; allow icing to set before serving or gifting.