Combine butter, sugar, and egg in large bowl. Beat at medium speed, scraping bowl often, until creamy. Reduce speed to low; add flour, orange juice, vanilla and baking powder. Beat until well mixed. Divide dough into thirds; wrap each in plastic food wrap. Refrigerate until firm (2 hours overnight). Heat oven to 400 degrees. Roll out dough on lightly floured surface, one-third at a time (keeping remaining dough refrigerated), to 1/8 to 1/4-inch thickness. Cut with 3-inch cookie cutters. Place 1 inch apart onto ungreased cookie sheets. Bake for 6 to 10 minutes or until edges are lightly browned. Cool completely. Frost and decorate cooled cookies, as desired.