Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a bowl, whisk together the flour, baking powder, baking soda, cinnamon, nutmeg, and salt.

In another bowl, cream together the softened butter and sugar until light and fluffy.

Add the pumpkin puree, egg, and vanilla extract to the butter mixture and mix until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Drop tablespoon-sized balls of dough onto the prepared baking sheet, spacing them about 2 inches apart.

Bake for 10-12 minutes, until the edges are set but the centers are still soft.

Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

For the frosting, beat together the softened cream cheese, powdered sugar, and vanilla extract until smooth.

Frost the cooled cookies with the cream cheese frosting and enjoy!