Cream butter and gradually add sugar. Blend in egg, cream, vanilla extract, orange rind, baking powder, baking soda, and salt. Add flour and mix until combined and a dough forms.
Wrap up the dough in some plastic wrap and chill dough in refrigerator for 3 hours. Roll out dough ⅓ at a time. Cut out with cookie cutters. You can bake and decorate with icing after cooling or you can just add sprinkles and bake.
Put cookies on an ungreased cookie sheet and bake at 400 degrees for 5-7 minutes. Makes 20-24 cookies.
For the icing
Place powdered sugar, meringue powder and water in a large bowl. With an electric mixer, mix on low for 6 minutes. Icing is ready to use but it will be very thick. Divide the icing into two bowls. You will need a thinner consistency to frost the cookies and a medium consistency to do the decorations. Add a few tablespoons of water to one bowl and stir. You want it thin like a thick gravy. In the next bowl, add a few teaspoons of water and stir. You want the medium consistency to be like toothpaste. Color it if you wish.