Dough:

1. In a mixer bowl add the butter, flour, and powdered sugar. Mix on low and raise to high. 
2. While the mixer is working add the vanilla extract, orange extract and egg. Mix until you get crumbles. 
3. Once you see the crumbles stop the mixer and knead with your hand. Form the dough into a bowl, either in the bowl or on the counter. Divide into two. Wrap one of the dough balls with plastic wrap, flatten to a disc and store in the fridge for 20 minutes. 
4. Place the second dough back in the mixer and add the cocoa powder, mix until incorporated. 
5. Knead into a ball and wrap with plastic wrap. Flatten to a disc and place in the fridge for 20 minutes. 
6. Place one of the doughs between two sheets of parchment paper and roll out into a rectangle. Take your second dough and repeat the process. Once they are both around the same size and shape, the the top parchment paper off the white dough, do the same to the brown dough. Take the brown dough and flip it over the white dough. Now you should have a parchment paper at the bottom and one on top.
7. Begin rolling the dough once again, just a couple of time to make sure they stick together.
8. Take the top parchment off and begin rolling the dough into a log from the long edge. Once rolled wrap it with plastic wrap and place in the fridge for 20 minutes.
9. Pre-heat the oven to 350 F, and line a baking pan with parchment paper. 
10. Take out the cookie log from the fridge and begin cutting into 1/4 inch thick cookies. The first and last cuts will probably not be tight swirls. 
11. Bake for 15 minutes or until golden brown at the bottom