Position rack in middle of oven. Preheat to 325 degrees.
Mix all dry ingredients together in bowl, set aside. In another large bowl, beat eggs and sugar until smooth about 1 minute. On low speed, mix in rest of wet ingredients.
Scrape down sides of bowl. Add the dry ingredients and the chocolate chips all at once. Mixing just until wet and dry ingredients are incorporated. Don't over mix.
Spoon the batter out onto a parchment lined or lightly greased cookie sheet by tablespoons. About 12 cookies per sheet. Bake until the tops feel firm about 10-12 minutes. Cool completely. Frost if desired. Cookies are best when eaten within 2 days.
For the icing:
Mix all ingredients together in small mixing bowl, whisk or beat with blender until smooth. Frost or drizzle the cookies with icing.
Notes
-I found a recipe for pumpkin cookies that suggested adding butterscotch chips. I love butterscotch, so I added a cup. The chocolate chips were soft and perfect in the cookies ( I added another cup to equal two cups total to the original recipe), but the butterscotch chips hardened up and didn't have that melt in your mouth quality, unless eaten while still warm. My recommendation, go with all dark (semi sweet) chocolate chips in this cookie.