Whisk together first six ingredients in a bowl. In the bowl of a mixer, beat butter and sugar until fully blended. Mix in eggs, add pumpkin and vanilla and mix until well combined. Add flour mixture and mix until just fully incorporated.

Chill batter for a minimum of half an hour.

Preheat oven to 375 degrees Fahrenheit. Scoop dough with small cookie scoop onto lined cookie sheets. Bake for 12 minutes, allow to cool and frost with maple frosting.

Heat butter in a small saucepan until it just begins to darken. 

Remove from heat and add remaining ingredients.  Stir well so there are no lumps.  Dip cookies in frosting before it cools and thickens.