Whisk the flour, baking soda and salt in a medium bowl. Beat the butter in a large bowl with a mixer on medium-high speed until smooth. Add the granulated sugar and 1 tablespoon citrus zest and beat until light and fluffy, about 2 minutes. Beat in the egg yolks, one at a time, then beat in the lemon and orange extracts. Reduce the mixer speed to low; add the flour mixture and beat until a soft dough forms.
Line 2 baking sheets with parchment paper. Scoop rounded tablespoonfuls of dough about 2 inches apart onto the prepared baking sheets. Freeze at least 30 minutes or overnight.
Preheat the oven to 375 degrees F. Bake the cookies straight from the freezer, 1 baking sheet at a time, until the edges are set and the bottoms are lightly browned, 15 to 17 minutes. Let cool 3 minutes on the baking sheet, then transfer to a rack to cool completely.
Meanwhile, make the glaze: Whisk the confectioners' sugar, 2 tablespoons citrus juice and the remaining 1/2 tablespoon zest in a medium bowl until thick and smooth. (Add 1 more tablespoon citrus juice if the glaze is too thick.) Spread on the cookies; transfer to a rack and let set, about 1 hour.
Photograph by Johnny Miller
Recipe courtesy Food Network Magazine