1) Preheat the oven to 350°F. Lightly grease the top and bottom parts of a doughnut hole pan (see "tips," below, for a substitute pan).
2) Beat together the butter, eggs, sugar, pumpkin, spice, salt, and baking powder until smooth.
3) Gently stir in the flour.
4) Spoon the batter evenly into the bottom part of the prepared pan, filling the cups almost full - a heaping teaspoon cookie scoop works well here. Lock the top part of the pan in place using the clips.
5) Bake the doughnuts for 10 minutes, or until a tester inserted into the center of one comes out clean.
6) Allow the pan to cool slightly, then remove the clips and the top. Loosen the edges of the doughnuts if necessary, and gently turn them onto a rack to cool briefly.
7) Grease the pan again, and bake as many more batches as necessary to use up the batter.
8) For sugar-coated doughnut holes, roll them in your preferred sugar while still warm.
9) For glazed doughnut holes, roll them in glaze once they?re completely cool.
Yield: 30 to 32 doughnut holes.