Blend butter and sugar until fluffy in a large mixing bowl. Gradually add eggs and vanilla to the creamed mixture and blend well.

In a separate bowl, mix together the flour, baking powder, and salt.

Gradually add the flour mixture to the butter mixture, blending after each addition until a dough forms.

Divide the dough in half, adding orange food coloring gel to one half and black to the other, kneading each until the color is even. Chill the dough for 1 hour.

Roll out each colored dough separately between pieces of parchment to about 1/4-inch thickness (9x15 rectangles).

Stack the orange dough on top of the black. Carefully roll the dough into a log, wrap it in plastic, and chill for 1-2 hours until firm.

Preheat the oven to 350°F. Slice the cookie dough log into 1/4-inch to 1/2-inch thick cookies.

Remove from the oven, allow to cool on the sheet for 2 minutes, then transfer to a wire rack to cool completely.