Sift together: 1 tsp. baking soda 1 tsp. baking powder 1 tsp. nutmeg

Combine all the ingredients and chill in the refrigerator for 1 hour before dropping by teaspoon and rolling each one in sugar. (It is good to have a Teflon coated cookie sheet.) Bake 375 degrees for 7-10 minutes.

When cookies are cooled ice with the following: A little melted butter Enough orange juice for the right consistency.