01 - In a medium mixing bowl, whisk together the all-purpose flour, baking powder, and salt until evenly combined.
02 - In a large mixing bowl, beat the softened butter and granulated sugar with an electric mixer on medium speed for about 2 minutes, until light and fluffy.
03 - Add the large egg, vanilla extract, and orange gel food coloring if using. Mix until the mixture is smooth.
04 - Gradually add the dry ingredients to the wet mixture, mixing just until a soft dough develops.
05 - Divide the dough into two even discs, wrap tightly in plastic wrap, and refrigerate for a minimum of 30 minutes.
06 - Preheat oven to 350°F and line two baking sheets with parchment paper.
07 - On a lightly floured surface, roll one dough disc to a 1/4-inch thickness. Use a pumpkin-shaped cookie cutter to cut out shapes. With a small knife, carve jack-o'-lantern faces into half the cookies.
08 - Transfer cookies to lined baking sheets, spacing them 1 inch apart. Repeat the cutting process with the second disc.
09 - Bake for 10 to 12 minutes, or until the edges are lightly golden. Cool cookies completely on wire racks.
10 - Combine caramel candies and heavy cream in a small saucepan over low heat. Stir continuously until smooth and fully melted.
11 - Spread about 1 teaspoon of caramel onto the flat side of each whole pumpkin-shaped cookie. Top with a face-cutout cookie and gently press to form sandwiches.
12 - Lightly dust cookies with granulated sugar. Finish decorating faces and stems as desired using chocolate chips, black icing, green icing, or melted chocolate.