Preheat the oven to 350°F and line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, salt, and baking powder until well combined.
In a separate large bowl, beat the softened butter and granulated sugar together with a hand mixer until light and fluffy, about 2 minutes. Add the egg and vanilla extract, and mix until smooth.
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until a soft dough forms.
Divide the dough into two equal portions. Add orange food coloring to one portion and black food coloring to the other, mixing until the colors are evenly distributed.
Roll each portion of dough into small 1-inch balls, then press them together lightly to create two-toned cookies. Place them on the prepared baking sheet, spacing them about 2 inches apart.
Bake the cookies for 10-12 minutes, or until the edges are lightly golden. Let them cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.
While the cookies cool, whisk together the powdered sugar and milk in a small bowl until smooth. Drizzle the glaze over the cooled cookies using a spoon or piping bag for a festive finish.