Preheat oven to 350 degrees
Cream butter, sugar, eggs and vanilla
Add pumpkin and mix well
Add all dry ingredients and mix thoroughly
Add water and combine
Add chocolate chips if desired and mix for the last time
Let the dough rest for 10 minutes, by the end, the dough should be like a stiff batter
Using a spoon or cookie scooper, scoop two-tablespoon-sized balls onto a parchment-covered cookie sheet
Bake for 14 minutes
Allow to cool fully before frosting