- Prepare the Dry Ingredients 
- In a large bowl, sift together the all-purpose flour, cocoa powder, baking powder, baking soda, ground cinnamon, ground cloves, and salt. Set aside. 
- Mix the Wet Ingredients 
- In a separate bowl, beat the eggs and granulated sugar until light and fluffy. 
- Add the milk, vegetable oil (or melted butter), orange zest, and vanilla extract. Mix until smooth and well incorporated. 
- Combine the Wet and Dry Ingredients 
- Gradually mix the dry ingredients into the wet ingredients, stirring until a thick dough forms. 
- If desired, fold in chopped nuts or raisins for added texture and flavor. 
- Shape and Bake the Cookies 
- Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper. 
- Roll tablespoon-sized portions of the dough into balls and place them on the baking sheet, spacing them about 2 inches apart. 
- Bake for 12–15 minutes, or until the cookies are set and slightly puffed. Let them cool completely on a wire rack. 
- Prepare the Glaze 
- For chocolate glaze: Whisk together powdered sugar, unsweetened cocoa powder, milk, and vanilla extract until smooth. 
- For vanilla glaze: Combine powdered sugar, milk, and vanilla extract, omitting the cocoa powder. Adjust the consistency by adding milk or water a little at a time. 
- Glaze the Cookies 
- Dip the tops of the cooled cookies into the glaze, allowing any excess to drip off. 
- Place the glazed cookies back on the wire rack and let the glaze set. Optionally, decorate with sprinkles for a festive touch.