Preheat your oven to 350F
Line a jelly roll pan or large baking dish with aluminum foil. Spray foil with baking spray.
Beat sugar, eggs, pumpkin and oil together until completely combined.
Add remaining ingredients (except nuts) and mix well. Fold in nuts (optional)
Pour batter in prepared pan and bake for 25 - 30 minutes or until an inserted knife comes out clean.
Allow to cool completely before frosting and cutting in to squares