In a large mixing bowl, whisk together the flour, baking powder and salt.  Set aside.

In a separate bowl, beat together the butter and sugar with a hand held or stand up mixer until the mixture is light and fluffy. Mix in the vanilla extract, egg and pumpkin until well combined.

Reduce the speed on the mixer to low and gradually add in the dry ingredients into the butter mixture until just combined.

Cover the dough and refrigerate for at least 30 minutes.

Preheat the oven to 350 degrees Fahrenheit.

Roll the dough into approximately 1 inch size balls.  Place on a baking sheet at least 2 inches apart and use the bottom of a glass to press each cookie down slightly.

Bake for 8-10 minutes until the cookies start to brown slightly.

Remove from the oven.  Let them cool on the baking sheets for 10 minutes.  Then move them to a wire rack to cool.

Stir together the glaze ingredients until smooth and combined.

Spread approximately 2 teaspoons of the glaze onto each warm cookie.

Let the glaze and cookies sit for a few hours so the glaze can harden.  Then the cookies are ready to serve and enjoy!