PREPARATION:

1. Combine flour, baking powder, baking soda and salt in small bowl; set aside. Beat butter and 1 cup powdered sugar in large bowl with electric mixer at medium speed 1 minute or until creamy. Add egg, 2 tablespoons orange juice, 1-1/2 tablespoons orange peel, vanilla, lemon juice and orange extract; beat until well blended. Gradually stir in flour mixture; mix well.
2. Shape dough into 2 logs about 2 inches in diameter on lightly floured work surface. Wrap each log tightly in waxed paper; refrigerate 3 hours or overnight.
3. Preheat oven to 350°F. Grease cookie sheets. Cut logs into 1/4-inch-thick slices; place 1 inch apart on prepared sheets. Bake 10 minutes or until edges are lightly browned. Let cookies cool on cookie sheets 2 minutes. Transfer to wire racks; cool completely.
4. Combine remaining 1-1/2 cups powdered sugar, 2 tablespoons orange juice and 1 teaspoon orange peel in medium bowl; beat until blended. Add additional orange juice, if necessary, for desired consistency. If desired, add a few drops of red and yellow food coloring; mix until desired orange color. Glaze tops of cookies; let stand 1 hour or until glaze is set. Frost half of cookie bottoms with vanilla frosting; place second cookie on frosting to make sandwich cookie. Store loosely covered in single layer for up to 1 week or in freezer for 1 month.