1/2 c. sugar
1/2 c. firmly packed brown sugar
1 c. butter, softened
1 c. canned pumpkin
1 tsp. vanilla
1 egg
2 c. Pillsbury's Best all purpose or unbleached flour
1 tsp. baking powder
1 tsp. baking soda
1 tsp. cinnamon
1/4 tsp. salt
3/4 c. chopped nuts

PENUCHE FROSTING:

3 tbsp. butter
1/2 c. firmly packed brown sugar
1/4 c. milk
1 1/2 - 2 c. powdered sugar

Heat oven to 350 degrees. In large bowl, beat sugar, 1/2 cup brown sugar and 1 cup butter until light and fluffy. Add pumpkin, vanilla and egg; blend well. Lightly spoon flour into measuring cup; level off. Add flour, baking powder, baking soda, cinnamon and salt; mix well. Stir in nuts. Drop by rounded teaspoonfuls 2" apart onto ungreased cookie sheets. Bake at 350 degrees for 10 to 12 minutes or until light golden brown around edges. Immediately remove from cookie sheets; cool.

In medium saucepan, combine 3 tablespoons butter and 1/2 cup brown sugar; bring to a boil. Cook over medium heat 1 minute or until slightly thickened, stirring constantly. Cool 10 minutes. Add milk; beat until smooth. Beat in enough powdered sugar until desired spreading consistency. Frost cooled cookies. Allow frosting to set before storing. 5 dozen cookies.