In the mixing bowl of a stand mixer, using the Whisk attachment, add the Butter, Sugar, Vanilla, Pumpkin Spice Syrup, and Egg, and blend until light and fluffy.
In a separate bowl, add the Flour, and Baking Powder, and stir well to blend.
Add the Flour a little at a time and mix on low to blend, until all the Flour is added.
Remove the Whisk attachment, and use the paddle.
Continue to blend the Cookie dough until it's completely blended and a smooth ball starts to form. Add several drops (4 or 5 to start) of the Orange food coloring Gel, and blend into the dough.
If the color is not bright enough, add a couple more drops of the Orange Food Coloring Gel, and blend again, and continue until you get the desired color.
Scrape down the mixing bowl as needed.
Line two cookie sheets with Parchment paper, and roll the cookie dough into small balls, about 1 inch balls, and place the balls on the Parchment paper.
Bake at 350 degrees for about 15 minutes, or just until the cookies start to turn a light golden brown around the edges.
About half way through baking the cookies, check the oven, and the cookies may have started to crack a little.
Take a flat bottom glass, dip it in Sugar before lightly applying to each cookie - smash the cookies very gently, and slightly, making them a little flatter, and spread out a little more.
This will give the cookies the crinkle look.
When the cookies are done, remove from the oven to a wire rack to cool completely.
While cookies are cooling, make the Frosting.