Preheat the oven to 350º F.

Grease and flour 24 madeline molds using the 1 tablespoon of butter and the 2 teaspoons of the flour.

In a large mixing bowl, combine the eggs, sugar, vanilla and orange extract if using. With an electric mixer set on high speed, cream the mixture until pale and fluffy, about 10 minutes.

In a small mixing bowl, combine the flour and baking powder. Add the zest and half of the flour mixture and beat on medium speed until incorporated. Add the remaining flour mixture and beat again until incorporated. Add the butter in a steady stream and continue beating until well blended. Let stand for 10 minutes.

Spoon the batter into the molds so that they are two thirds full. Bake until lightly golden, 18 to 20 minutes.

Remove from the oven and using a thin knife, pop them out of the pans onto a wire rack. The cookies can be served either warm or cooled and dipped in the chocolate. To dip in the chocolate, dip half of each cookie in the chocolate, letting the excess drip and place on parchment lined baking sheet. Allow the cookies sit until the chocolate sets.

Dust with powdered sugar if desired and serve on a platter.