Step 1

Preheat oven to 350 degrees F. Line a cookie sheet with parchment paper and set aside. In a large bowl, beat 1 cup butter with an electric mixer on medium to high speed for 30 seconds. Add granulated sugar, baking powder, baking soda, salt, cinnamon, and nutmeg. Beat until combined, scraping bowl occasionally. Add egg and 1 teaspoon vanilla; beat until combined. Beat in pumpkin. Lastly beat in flour.

Step 2

Drop dough by heaping teaspoons 2 inches apart on a cookie sheet. Bake in the preheated oven for 10 to 12 minutes or until tops are set. Transfer cookies to a wire rack and let cool.

Step 3

To make the cream cheese frosting: Beat together butter and cream cheese until smooth. Add the powdered sugar and vanilla. Beat until smooth and creamy. Frost cooled cookies