In a large bowl, cream together the brown sugar and butter on medium speed until light and fluffy. Add in the vanilla extract ad orange juice and beat well to combine.
Add the egg and the finely grated orange zest to the bowl and mix on medium speed.
In a medium bowl combine the flour and baking powder, then add in increments to the butter mixture. Mix on medium speed until dough comes together.
Preheat oven to 350°. Roll out the dough on a floured surface and cut into desired shapes. Place on a baking sheet covered in parchment paper. Once full, refrigerate the sheet for about 10 minutes, then place directly in oven for 9 minutes or until edges are just barely golden. Allow cookies to cool on a rack.
Melt your chocolate wafers according to the package (usually 30 second intervals at 50% power) until the chocolate is smooth and glossy. Dip the cooled cookies into the melted chocolate, shake off the excess chocolate and place on a sheet of parchment paper. Garnish the dipped half of the cookie with the rough orange zest and sea salt.
