Preheat oven to 350°F (180°C). Line 3 baking sheets with parchment paper.
In the bowl of a stand mixer fitted with the paddle attachment, beat butter, confectioners’ sugar, and orange zest at low speed just until combined. Increase mixer speed to medium- low, and beat until fluffy, 2 to 3 minutes, stopping to scrape sides of bowl. Add egg and vanilla bean paste, beating until combined.
In a medium bowl, whisk together flour, baking powder, and salt. With mixer on
low speed, gradually add flour mixture to butter mixture, beating until a dough forms.
Divide dough in half; shape each half into a 7-inch disk. Wrap each disk in plastic wrap, and refrigerate for 30 minutes.
On a lightly floured surface, roll half of dough to 1/4 -inch thickness. Using desired cutters dipped in flour, cut dough; using a large offset spatula dipped in flour, place cut dough 3/4 to 1 inch apart on prepared pans. Reroll and cut scraps as needed. Repeat with remaining dough. (See Note.)
Bake, one batch at a time, until edges are lightly golden, 8 to 10 minutes. Let cool on pan for 1 minute. Remove from pan, and let cool completely on wire racks.
Dip tops of cooled cookies in Sparkling Wine Royal Icing; pull straight out, and lightly shake back and forth, letting excess drip off as much as possible. Quickly turn cookies icing side up; using a wooden pick, spread icing into an even layer, popping and filling any air bubbles, if necessary. Garnish with sprinkles, if desired. Let stand until dry, at least 4 hours.
Notes
Note: If dough is refrigerated for a longer period of time, let stand at room temperature until slightly softened, 10 to 20 minutes.