Preheat oven to 375°F. In small bowl, stir together whole wheat flour, baking powder, baking soda, salt and nutmeg. Set aside.
In a large mixing bowl, beat butter or margarine with an electric mixer on medium to high speed for 1 minute. Add the granulated sugar; beat mixture until combined. Stir in egg, orange peel and vanilla; beat mixture until well combined.
Stir in the flour mixture and milk just until combined.
Shape into 1-inch balls and place on ungreased cookie sheet 2 inches apart. Flatten slightly with bottom of a glass dipped in topping mixture.
Bake cookies 8 to 10 minutes or until golden brown. Transfer cookies to a wire rack to cool.
Nutrition Facts
Per cookie: 74 cal, 3 g fat, 13 mg chol, 59 mg sodium, 12 g carbo, 1 g fiber, 1 g pro, 1 mcg folate.