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1
Preheat the oven to 350; position 2 racks in the upper and middle thirds of the oven.
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2
Line 3 baking sheets with parchment paper.
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3
Sift the cake flour, all-purpose flour, baking powder and salt onto a large sheet of wax paper.
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4
In a large bowl, using an electric mixer, beat the butter and sugar at medium speed until light and fluffy, about 3 minutes.
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5
Add the eggs and yolks one at a time, beating well between additions.
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6
Beat in the vanilla and milk.
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7
At low speed, beat in the dry ingredients until just combined.
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8
Spoon rounded tablespoons of the batter onto the baking sheets, about 2 inches apart.
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9
Bake the cookies for about 12 minutes, until the centers spring back when lightly pressed.
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10
Be careful not to let the cookies brown or overbake, or they will be dry.
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11
Transfer the cookies, flat-side up, to a wire rack and let cool completely.
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12
In a medium bowl, whisk the confectioners' sugar with the boiling water until smooth.
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13
Add the vanilla extract and a few drops of food coloring and whisk until the icing is evenly colored.
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14
Using a small offset spatula, spread the orange-colored icing over half of the flat side of each cookie.
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15
In a microwave oven, melt the chocolate in a small bowl.
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16
Stir the chocolate into the remaining orange icing.
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17
Spread the chocolate icing on the other half of each cookie and let stand until set, about 15 minutes.
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18
(If the icing becomes too thick, add hot water, 1 teaspoon at a time, until smooth and shiny.)