Prepare the Cookies:

1. Preheat the oven:
   • Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper or silicone mats.
2. Mix dry ingredients:
   • In a medium bowl, whisk together the flour, cocoa powder, baking powder, cinnamon, nutmeg, cloves, and salt.
3. Cream butter and sugar:
   • In a large mixing bowl, beat the softened butter and granulated sugar until light and fluffy, about 2 minutes.
4. Add eggs and flavorings:
   • Beat in the eggs, vanilla extract, and orange or lemon zest until combined.
5. Combine wet and dry ingredients:
   • Gradually add the dry ingredients to the wet mixture, alternating with the milk, starting and ending with the dry ingredients. Mix until just combined. Stir in mini chocolate chips or nuts if using.
6. Shape the cookies:
   • Scoop tablespoon-sized portions of dough and roll into balls. Place on the prepared baking sheets, spacing them about 2 inches apart.

Bake:

7. Bake the cookies:
   • Bake for 12-15 minutes, or until the cookies are set and puffed. They should remain soft and cake-like.
8. Cool:
   • Let the cookies cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.

Prepare the Glaze:

9. Make the glaze:
   • In a small bowl, whisk together the powdered sugar, milk or orange juice, and vanilla extract until smooth. The glaze should be thick but pourable.
10. Glaze the cookies:
    • Dip the tops of the cooled cookies into the glaze or spoon it over them. Sprinkle with toppings like colored sprinkles or chopped nuts while the glaze is still wet.

Serve and Store:

11. Let the glaze set:
    • Allow the glaze to harden at room temperature before serving.
12. Store:
    • Store in an airtight container at room temperature for up to 1 week, or freeze for longer storage.