In a large bowl, cream together softened butter, brown sugar, and white sugar until light and fluffy.

Beat in the egg, vanilla extract, and orange extract until well combined.

In a separate bowl, whisk together the flour, salt, and baking powder. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Stir in the white chocolate chips.

Divide the cookie dough into 6 equal portions. Roll each portion into a ball, being careful not to overwork the dough. Place each ball on a baking sheet lined with parchment paper.

Chill the cookie dough balls in the refrigerator for at least 30 minutes.

While the cookies are chilling, preheat your oven to 350°F (175°C).

Bake for 15-18 minutes, or until the edges are lightly golden brown.

Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

In a medium bowl, whisk together the powdered sugar, water, and light corn syrup until smooth. Add blue food coloring, a drop at a time, until you achieve the desired pool color.

Transfer the icing to a piping bag or a zip-top bag with a corner snipped off.

Pipe an outline around the edge of each cooled cookie. Let the outline set for about 5 minutes.

Fill in the center of each cookie with the blue icing. Work quickly before the icing sets.

Before the icing dries, place a gummy ring in the center of each cookie to represent a float. Cut the feet off the gummy bears and place one bear inside each gummy ring.

Allow the icing to set completely before serving or storing.