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

In a medium bowl, whisk together all-purpose flour, baking powder, and salt.

In a large mixing bowl, cream together softened unsalted butter and granulated sugar until light and fluffy.

Add in the large egg and vanilla extract, mixing until fully incorporated.

Gradually add the dry flour mixture into the wet ingredients, mixing just until incorporated.

Turn the dough onto a floured surface, dividing it into two equal portions.

In separate bowls, add orange food coloring to one portion of the dough and black food coloring to the other, mixing until the desired colors are achieved.

Roll each colored dough between sheets of parchment paper to about ¼ inch thick.

Peel off the top layer of parchment from each sheet, stack them, and roll tightly into a log.

Wrap the dough log in plastic wrap and chill in the refrigerator for at least 1 hour.

Once firm, slice the log into ¼-inch rounds and arrange on the prepared baking sheets.

Bake for 10 to 12 minutes, or until the edges are golden and the cookies are set.

Allow cookies to cool on the baking sheets before transferring to wire racks.

Dust with powdered sugar, if desired, before serving.