In a large bowl, mix together the butter and sugar. Beat until creamy. Add in eggs, vanilla, almond extract and sour cream and mix together until combined.
In a separate bowl, mix together the flour, baking soda, baking powder and salt. Slowly add dry ingredients to the wet ingredients. Mix just until combined.
Split dough in two and place in saran wrap. Refrigerate for 1-2 hours.
Once dough has chilled, preheat oven to 350°F. Roll out dough on a baker's mat or parchment paper. Add another 1/4 – 1/2 cup flour if dough is still sticky. Cut with floured Halloween cookie cutters.
Bake for 8-9 minutes, until bottoms are barely golden. Be very careful to not over bake. Remove from oven and allow to cool on pan for 2 minutes and then move to a cooling rack to cool.
For the buttercream, combine all listed ingredients in a medium-sized bowl. Mix with an electric mixer until smooth. Divide into 2-3 bowls. Leave one bowl white and then add orange food coloring into the other. If making candy corn cookies, divide into 3 and add yellow.
Once cookies are cooled, frost pumpkin cookies with orange frosting. For the ghost, frost with white frosting and add 2 candy eyes. For the candy corn, frost the tip with white, the middle with orange and the top with yellow.
Frosting: I also love using this cream cheese frosting or cookie icing to frost these cookies.Storage: Once cooled, store in a sealed covered container for up to 3 days. Place a piece of parchment paper in between each layer.Freezer: Freeze cookies on a pan for 30 minutes. Then move to a sealed covered container and place a piece of parchment paper in between each layer.