Pumpkin cookie cutter

Ingredients

• 2 ½ cups (325g) all-purpose flour
• 1 cup (226g) unsalted butter, softened
• 1 cup (200g) granulated sugar
• 1 large egg
• 1 teaspoon vanilla extract
• ½ teaspoon baking powder
• ½ teaspoon baking soda
• ¼ teaspoon salt
• 1 teaspoon ground cinnamon
• ½ teaspoon ground nutmeg
• ½ teaspoon ground ginger
• 3 cups (360g) powdered sugar
• 2 large egg whites or 2 tablespoons meringue powder
• 1-2 tablespoons warm water
• Food coloring (orange, green, and black for decoration)