Cream butter until very light. Add sugar gradually and continue creaming until light and fluffy.
Add orange juice and extract.

Sift together flour, salt, soda and powder. Add to creamed mixture bit by bit.
When well mixed, cover bowl with plastic wrap and chill at least 1 hour (or overnight) in the refrigerator.

Roll out on floured surface and cut with cookie cutters. Brush lightly with water and add colored sprinkles if desired.
Place on ungreased cookie sheets or use baking parchment (easiest) and bake at 350 degrees F for about 13 minutes or until delicately brown. Cool before storing.