In a large mixing bowl, add softened butter and powdered sugar. Beat this together for 2-3 minutes until smooth. Add vanilla extract, almond extract and orange zest, and beat for another minute. Sprinkle in the flour gradually, then add salt. Mix until a dough forms.
On a floured surface, roll out the dough until it’s ½ an inch thick. Use a cookie cutter of any shape to cut out your cookies. Roll up your scraps and repeat to get as many cookies as possible!
Transfer your cut out cookies to a parchment lined baking sheet. Place the cookie sheet in the fridge for 30 minutes and allow the cookies to chill.
Preheat your oven to 350°F. Bake the cookies in the oven for 12-15 minutes, or until the edges are a slightly golden color. Remove from the oven and let them chill on the pan for a few minutes. Transfer them to a wire rack to cool completely.
While cooling, add your semi-sweet chips and coconut oil to a microwave safe bowl. Microwave in 30 second increments, stirring after each time until completely melted.
Once the cookies have cooled, dip half of each cookie into the melted chocolate. Place the cookies on wax or parchment paper, sprinkle with flaky sea salt, then let them harden. Once cooled, serve and enjoy!