1 c. butter (unsalted)
2 c. sugar
2 eggs
3/4 c. frozen orange juice
1/4 c. milk
5 c. flour
1/2 tsp. salt
1 tsp. baking powder
1 tsp. baking soda
1 to 2 c. walnuts (optional)

Cream butter and sugar. Add eggs; mix thoroughly. Add juice and milk to creamed mixture. Sift flour with salt, baking powder and soda. Mix well and bake on greased cookie sheet at 375°F for 12 to 15 minutes.

Icing:

1 softened stick butter
1/4 c. concentrated orange juice
1 to 1 1/2 lb. powdered sugar

Cream the butter with the orange juice. Add the powdered sugar. Ice while cookies are warm.