In a small bowl, whisk together the flour, salt, and baking soda.

In a medium bowl, beat the butter and sugar together until light and fluffy.

Add the egg, vanilla extract, and orange extract and beat until combined.

Add the flour mixture and beat until well combined.

Transfer dough to a flat work surface and press into a rectangle about 1-inch thick. Wrap dough in plastic wrap and chill for 1 hour.

Preheat the oven to 350 F. Line two baking sheets with parchment paper.

Place dough on a lightly floured surface and roll out to about ¼ inch thickness. Cut into rounds using the round cookie cutter.

Place cut out cookies on prepared baking sheets and chill in the refrigerator for 15 minutes.

Bake cookies for 8-10 minutes or until the edges are light golden.

Let cookies cool for 2 minutes on the baking sheets before transferring to a wire rack to cool completely.

In a medium bowl, whisk together the powdered sugar and meringue powder.

Add ¼ cup of warm water and beat on low speed until well combined. Beat on high speed until glossy and the icing holds stiff peaks.

Divide the icing into three bowls, placing smaller amounts of icing into two bowls (for white and black). Keep the larger amount in the mixing bowl (for orange). Cover the two smaller bowls with plastic wrap.

Stir the orange extract into the larger bowl of icing. Then, stir in additional warm water, a tablespoon at a time, until icing creates loose ribbons when drizzled with a spoon. Aim to have the icing ribbons disappear back into the bowl within 10 seconds of being picked up with the spoon.

Add a few drops of black gel food coloring to one of the small bowls of icing. Add a few drops of the orange gel food coloring to the large bowl of icing.

Transfer icing into piping bags. Fit the white and black icing bags with small round tips. Fit the orange piping bag with a medium tip. If you only have one round piping tip, you can use a coupler so you can easily transfer the tip between bags.

Using the orange icing, pipe an outline around the edge of the cookie. Fill in the outline with orange icing. Use a cookie pick to make fine adjustments, if needed. Let dry completely.

Using the white icing, pipe two eyes and a mouth onto the cookies. Let dry completely.

Using the black icing, pipe two pupils onto the eyes, eyelashes above the eyes, a nose just under the eyes, and lines to resemble a clock face.