Combine flour, baking powder, and baking soda in a medium bowl. Preheat oven to 350˚F (180˚C).
In another medium bowl, beat butter and sugar until fluffy. Add egg, orange zest, orange extract and beat till combined. Beat in flour until dough comes together. Gently mix in toasted pecans.
Form rounded tablespoons of dough into balls. Flatten dough slightly before placing on baking sheet 2 inches apart. Bake in 350°F oven for 12 to 14 minutes till edges are golden. Transfer to a wire rack to cool.