Beat the butter and sugar together until light and fluffy. Beat in the eggs. Add the pumpkin, vanilla, pumpkin spice, salt, and baking powder to the mixture. Stir in the flour just until mixed. Refrigerate for at least two hours.
Preheat the oven to 400 degrees. Roll out the dough until 1/8 inch thick. Use cookie cutters to cut out shapes. Transfer the cookies to a cookie sheet and bake for 6-8 minutes. Let them rest on the baking sheet for 1-2 minutes before placing on a cooling rack.
Decorate as desired.
Make sure you keep the dough refrigerated between batches or it will get too soft and sticky.