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1
Preheat oven to 350 (325 if using convection heat).
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2
In a bowl, with a mixer on medium speed, beat butter, granulated sugar, and brown sugar until blended, then beat on high speed until creamy.
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3
Add eggs and vanilla and beat until well blended.
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4
Add flour, baking powder, cinnamon, nutmeg, and salt; beat on low speed until combined, then on medium speed until well blended.
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5
Divide dough into three portions.
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6
Place each portion between two sheets of floured plastic wrap.
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7
Roll dough evenly into flat rounds about 1/4 inch thick.
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8
Stack rounds on a baking sheet and chill until firm, at least 45 minutes, or up to 2 days.
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9
Working with one portion of dough at a time (keep remaining chilled), peel off top sheet of plastic wrap.
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10
Or with floured round cookie cutters (3-in.
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11
diameter), cut out cookies, placing cutters as close together as possible.
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12
Transfer to cooking parchment-lined or ungreased baking sheets, placing cookies about 1 inch apart.
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13
Repeat with remaining dough rounds.
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14
Gather up scraps and press together into a ball.
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15
If dough is still cold, roll and cut out remaining cookies.
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16
If it's soft and sticky, repeat step 3.
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17
Bake cookies until firm to touch and slightly darker brown around edges, 8 or 9 minutes; if baking more than one sheet at a time in one oven, switch positions halfway through baking.
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18
Slide parchment with cookies off sheets onto racks or counter to cool, then remove from parchment.
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19
Or cool on pans about 1 minute and then transfer to racks to cool completely.
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20
If not using cooking parchment, wipe off baking sheets after each batch.
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21
Cool sheets before filling with more cookies.
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22
Spread icing over cookies and decorate with candies, using candy corn for a beak and chocolate chips for eyes.
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23
Let stand until icing is firm, about 5 minutes.
