Stir together flour, baking powder, and salt; set aside. In separate bowl, beat butter and shortening for 30 seconds. Add sugar and beat until fluffy. Add egg, milk, vanilla, and orange beat well. Add dry ingredients to mixture and beat until well blended. Cover and chill at least three hours.
Working with half the dough at a time on a lightly floured surface roll to 1/8 in thick. Cut into desired shapes. Place on ungreased cookie sheet. Bake at 375 for 8 minutes or until done. Makes 36-48.