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1
Whisk together flour, brown sugar, cocoa powder, and salt in a bowl.
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2
Melt chocolate and butter in a metal bowl set over a saucepan of barely simmering water, stirring occasionally, until smooth.
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3
Remove bowl from heat and stir in eggs, zest, and flour mixture until just combined.
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4
(Dough will be soft.)
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5
Roll out dough between parchment sheets into an 8-inch round (1/2 inch thick).
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6
Transfer round (still in parchment) to a large baking sheet and chill until firm, at least 1 hour, or freeze at least 30 minutes.
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7
Preheat oven to 350F.
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8
Remove top sheet of parchment paper and replace it loosely.
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9
Flip over paper-enclosed round and discard paper now on top.
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10
Cut out about 20 cookies with cookie cutter and arrange about 1 inch apart on a buttered large baking sheet.
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11
Reroll scraps between parchment sheets and cut out 12 more cookies (chill or freeze dough as needed if it becomes too soft to handle).
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12
Bake cookies in middle of oven until matte (dough will start out shiny and turn dull), about 10 minutes, then transfer with a spatula to a rack to cool completely.
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13
(Cookies will have a fudgy consistency.)
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14
Beat cream and sugar with an electric mixer until it just holds stiff peaks.
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15
Top each cookie with 1/2 teaspoon cream and a piece of orange.