Preheat the oven to 350 degrees F.

In a medium size mixing bowl, whisk together the flour, baking powder and salt.  Then set aside.

In a separate bowl, beat together the butter with the sugar until creamy and light and fluffy.  Add in the eggs one at a time until combined.  Then add in the vanilla extract.  Continue mixing.

Slowly add the dry mixture to the butter mixture. Mix until just combined.  Be careful not to over mix.

Divide the cookie dough into 2-3 balls.

Roll out each of the dough balls onto a lightly floured surface until the dough is approximately ¼ inch thick.  Then use a pumpkin cookie cutter to cut out the cookies.  Continue this process until all the dough is formed into the cookies.

Line the cookie sheet with parchment paper. Using a metal spatula move the cut out cookies to the parchment lined cookie sheet.

Bake for 7-8 minutes until the cookies are lightly browned around the edges (just a slight change of color).

Let the cookies cool on the pan for 5 minutes and then carefully move the cookies to a wire rack to cool completely. (About 10 minutes).

Mix all the frosting ingredients together in a large mixing bowl with a hand held mixer or a stand up mixer.

Place approximately 1/4 of the icing in a small bowl.  Dye this frosting black and dye the remaining frosting orange.

Frost each of the cookies with the orange frosting.

Then put the black frosting into a pipe bag fitting with a round tip and use the pipe bag to make the face on a Jack-o’-lantern onto each cookie.

Then let the frosting dry on the cookies and then they are ready to serve and enjoy!