Line a square 8×8 square pan with parchment paper and lightly butter or spray with nonstick cooking spray.
With an electric mixer, cream together butter and sugar until light and fluffy.
1/2 cup butter, 1 cup sugar
Add the egg and vanilla extract.
1 egg, 2 tsp vanilla extract
In a separate bowl combine flour, baking powder and salt.
2 cups flour, 1 tsp baking powder, 1/2 tsp salt
Gradually add the dry ingredients into the wet ingredients until they are all well incorporated.
Divide the sugar cookie dough in half.
Add yellow food coloring to one half of the dough and knead until the color is even throughout. Repeat with the other half of the dough and orange food coloring.
yellow gel food coloring, orange gel food coloring
Press the yellow dough into the bottom of the pan.
Place the orange dough on a piece of parchment or wax paper and roll or press it out into an 8×8 square.
Carefully place it on top of the yellow layer in the baking dish and gently press it into place.
Bake for 18-22 minutes or until just set. The bake time may vary depending on your oven so be careful not to overbake the cookies. Place on a cooling rack to cool completely to room temperature before frosting.