Preheat oven to 350°F. Line two baking sheets with parchment.
Whisk flour, baking powder, and salt in a bowl; set aside.
Rub orange zest into the granulated sugar with fingers until fragrant.
Cream butter with the orange sugar until pale and fluffy, about 2 minutes.
Beat in the eggs, orange juice, vanilla, and orange extract until smooth.
Mix in dry ingredients just until a soft dough forms. Chill 20 minutes.
Scoop tablespoon portions and roll into balls.
Roll each ball in granulated sugar, then generously in powdered sugar.
Arrange 2 inches apart on sheets. Bake 10–12 minutes until crinkled and set at edges.
Cool 5 minutes on the sheet, then transfer to a rack to finish cooling.