Preheat the oven to 350 degrees F, and line a baking sheet with parchment paper.
Add butter to a saucepan over medium heat. Melt then cook for 5-8 minutes while stirring often. The butter will begin to foam and turn golden brown. Once the foam reduces and you see brown milk solid bits at the bottom, pour into a large mixing bowl.
1/2 cup butter
Cool the browned butter for about 10 minutes, then add in brown sugar, granulated sugar, vanilla extract, orange zest, orange juice, and egg yolk. Whisk until smooth.
1/2 cup brown sugar, 1/4 cup granulated sugar, 1 tsp vanilla extract, 1 tsp orange zest, 1/4 cup orange juice, 1 egg yolk
In a separate bowl, stir together gluten free flour, baking powder, baking soda and sea salt until combined.
1½ cup + 2 tbsp gluten free all-purpose flour, 1/2 tsp baking powder, 1/4 tsp baking soda, 1/4 tsp sea salt
Add the flour mixture to the wet ingredients, and stir until just combined.
Scoop dough with 1½ tbsp scoop and roll into balls with your hands. Place them on the parchment lined baking sheet, making sure they are about 2 inches apart (you may need to bake in 2 batches).
Bake for 12-14 minutes until the edges are the golden and the centers are puffed up with slight cracks. Cool for 10 minutes then transfer to a wire rack to cool completely.
Combine all ingredients for the frosting in a bowl, and mix until smooth and creamy. Add a bit more orange juice if the mixture is too thick.
4 oz cream cheese, 2 tbsp butter, 1 cup powdered sugar, 1 tbsp orange juice, 1/2 tsp orange zest
Frost the cookies generously, then top with more orange zest if you wish.