Line a half sheet tray with parchment paper and set aside.
In the bowl of a stand mixer fitted with a paddle attachment, add the butter, sugar, and orange zest, and beat on low-medium speed until light and fluffy, about 1 minute.
Add the flour, cocoa powder, and salt, and mix until a dough forms. It may not completely come together but that’s totally fine. Dump the dough out onto the parchment paper, shape into a flat disk, and freeze for 30-45 mins.
Prepare 2 sheet trays with parchment paper.
Roll out the dough into ¼’’ thickness between 2 pieces of parchment paper and using a 3 inch square cookie cutter, cut out the cookies. Then using a sharp knife, split it in half. If you have a rectangular cookie cutter- use that! You can use any other shape you want, I just did it with a square cutter. Repeat with scraps. Freeze the cookie dough rectangles for 1 hour on the sheet trays.
Preheat your oven to 325° F and bake for 11-12 minutes, then cool before garnishing.
To garnish- Melt the dark chocolate in a small microwaveable bowl, about 30 seconds at a time until fully melted.
Prepare a sheet tray with wax or parchment paper. Dip the corners of the cookies into the chocolate then lay down on the wax paper, sprinkle with extra orange zest and crunchy sea salt.