Beat 2 cups sugar and butter with an electric mixer in a large bowl until creamy. Add eggs and vanilla; beat until smooth.
Sift flour, pumpkin pie spice, baking powder, and salt together. Add flour mixture to butter mixture and beat until flour is completely incorporated. Cover and refrigerate until chilled, at least 1 hour.
Preheat the oven to 375 degrees F (190 degrees C). Spray baking sheets with cooking spray.
Pour remaining 1/4 cup sugar into a shallow bowl. Fill another small bowl with water.
Drop spoonfuls of dough 2 inches apart onto the prepared baking sheets. Moisten the bottom of a glass with water, then dip it in sugar. Gently flatten cookie dough with the bottom of the sugared glass, rewetting and dipping as necessary.
Bake in the preheated oven until set, 5 to 7 minutes.
Pumpkin Spice Soft Sugar Cookies · Dinner Match Lab | Dinner Match Lab