In a bowl, whisk together the flour, powdered sugar, baking powder, ground cinnamon, and grated orange zest until the dry ingredients are evenly combined.
Add the cold butter, cut into cubes, and rub it into the flour mixture with your fingertips until the mixture resembles fine crumbs.
Stir in the egg yolks, honey, and orange juice. Quickly knead the dough until it comes together. If necessary, add a little more flour to prevent sticking.
Shape the dough into a disc, wrap it in plastic wrap, and refrigerate for at least 30 minutes to make it easier to handle.
Preheat your oven to 350°F (180°C) and line a baking sheet with parchment paper.
On a lightly floured surface, roll out the dough to about 3 mm thickness. Cut out circles or other desired shapes.
Using a smaller cutter, cut out the centers of half of the circles to create the tops of the linzer cookies.
Place the cookies on the prepared baking sheet and bake for about 10-12 minutes, or until they are lightly golden brown. Be careful not to overbake, as they can dry out.
Once the cookies have cooled, spread the whole circles with apricot jam, then top them with the cut-out linzer tops.
Before serving, dust with powdered sugar and let them sit for a few hours to allow the flavors to meld.
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