1/2 c. oil
1 1/2 c. flour
1 tsp. baking soda
1/2 tsp. baking powder
3/4 tsp. salt
1/2 tsp. nutmeg
1/2 tsp. cinnamon
1 1/2 c. sugar
2 eggs
1 c. pumpkin puree
1/3 c. water
12 walnut halves (opt.)

Pour oil into mixing bowl. Combine flour, soda, baking powder, salt, nutmeg, cinnamon and sugar. Sift into the mixing bowl with oil. Mix well. Add eggs and pumpkin. Stir in water using low speed of mixer until well blended. Spoon batter into greased muffin cups. If desired, top each muffin with a walnut half.