Heat honey, syrup and fat in a pot and let it cool down to room temperature. Mix flour, orange peel and clove powder in a mixing bowl. Add honey mixture. Mix the potash and 3 tablespoons of water and add to the dough. Knead everything with the dough hooks of the hand mixer to a smooth dough and let it rest covered for about 24 hours at room temperature.
Roll out the dough on a floured work surface to a thickness of approx. 0.5 cm and cut out fir trees of various sizes. Place on 3 baking trays lined with baking paper and bake in the preheated oven (electric oven: 175 °C/ gas: level 2) one after the other for 12-14 minutes.
Let the cookies cool down on a cake rack. To spread, heat honey, fat and orange juice in a small pot and simmer for about 5 minutes at low heat. Finely chop the pistachios.
Brush the cookies with the icing and sprinkle with the pistachios. Results in about 60 pieces.