CREAM THE BUTTER AND SUGAR: In a large mixing bowl, beat the softened butter and granulated sugar on medium speed until the mixture becomes light and fluffy, about 2 to 3 minutes.

ADD EGG AND EXTRACTS: Mix in the egg, vanilla extract, and almond extract until fully incorporated.

MIX DRY INGREDIENTS: In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry mixture to the wet ingredients and mix until a dough forms. Use your hands if needed to bring the dough together at the end.

CHILL THE DOUGH: Divide the dough into two flat discs, wrap each in plastic wrap, and refrigerate for at least 1 hour to help the dough firm up and maintain clean cookie cutter edges during baking.

ROLL AND CUT: Preheat the oven to 350°F (175°C). Roll out the chilled dough on a lightly floured surface to about ¼ inch thickness. Use a pumpkin-shaped cookie cutter to cut out cookies and place them onto parchment-lined baking sheets.

BAKE: Bake the cookies for 8 to 10 minutes, or until the edges just begin to turn golden. Let them cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely before decorating.

MAKE THE ICING: In a stand mixer or large bowl, combine the powdered sugar, meringue powder, and 5 tablespoons of warm water. Mix on low speed for about 2 minutes, until the icing becomes thick and glossy. Add more water a teaspoon at a time if needed to reach piping consistency. For outlining, aim for a thick toothpaste-like texture; for flooding, the icing should be slightly thinner and flow smoothly.

COLOR YOUR ICING: Divide the icing into two bowls. Add orange gel coloring to one bowl and green to the other, mixing well. Cover bowls with a damp cloth or plastic wrap to prevent the icing from drying out.

PIPE AND FLOOD: Fit piping bags with small round tips (such as a #2 tip). Use the orange icing to pipe an outline around each cookie. Allow the outline to set for a few minutes, then flood the interior with thinned orange icing. Use a toothpick or scribe tool to guide the icing and remove air bubbles.

ADD PUMPKIN DETAILS: Once the base layer has set slightly, pipe curved lines on each cookie to mimic pumpkin ridges. Use the green icing to pipe a small stem at the top of each pumpkin.

LET DRY COMPLETELY: Allow the decorated cookies to dry at room temperature for 6 to 8 hours, or overnight, until the icing is fully set and hardened.