Heat the oven to 325 degrees. Line two baking sheets with parchment paper or silicone baking mats.
Using a stand mixer or a bowl with a whisk, beat together the butter, sugar, anise seed, orange zest and almond extract until light and fluffy. Add the egg and egg yolks, mixing until fully incorporated. In a separate bowl, whisk together the almond flour, spelt flour and baking powder. Fold the dry mixture into the butter mixture with a spatula until just combined.
In a small bowl, mix together the ingredients for the almond coating. Use a spoon or small cookie scoop to measure out 1 tablespoon-sized balls of dough, rolling them in the almond mixture to coat evenly before placing them on the cookie sheet, a dozen per sheet. Use your palm to gently press each dough ball into a ½-inch-thick disc before placing the cookie sheets in the oven.
Bake for 25-30 minutes, or until the cookies and almond coating are golden brown. Allow the cookies to cool slightly before transferring them to a wire rack to cool completely. Store in an airtight container for up to one week.