Preheat oven to 350F (175C) and line baking sheets with parchment paper. Set aside.
In a large mixing bowl using an electric mixer, combine butter, sugar, and orange zest and beat well until light and fluffy.
Beat in egg yolks until combined.
While stirring, slowly drizzle in orange juice until combined.
In a separate medium-sized bowl, whisk together flour, baking powder, baking soda, and salt.
Gradually add dry ingredients to wet, stirring until completely combined.
Scoop into 1 ½ tablespoon sized balls and roll gently between your palms to form into round balls. Place on prepared baking sheet, spacing cookies at least 2” apart.
Transfer to center rack of 350F (175C) oven and bake for 11 minutes. Remove from oven and, within one minute of removing from oven, use the clean bottom of a glass to gently flatten each cookie to create a flat surface for the frosting.
While cookies are cooling, prepare frosting.
Frosting
In a medium-sized mixing bowl, stir together cream cheese and butter until smooth and creamy.
Gradually stir in powdered sugar until combined.
Add orange juice and orange zest and stir until well incorporated.
Once cookies are completely cooled, spread frosting on top of cookies. If desired, top with additional orange zest. Serve and enjoy.