Step 1

Preheat oven to 350° F. Grease baking sheets.

Step 2

Combine flour, baking soda, baking powder, cinnamon, nutmeg and salt in medium bowl. Beat sugar and 1/2 cup (1 stick) butter in large mixer bowl until well blended. Beat in pumpkin, egg and 1 teaspoon vanilla extract until smooth. Gradually beat in flour mixture. Drop by rounded tablespoon onto prepared baking sheets.

Step 3

Bake for 15 to 18 minutes or until edges are firm. Cool on baking sheets for 2 minutes; remove to wire racks to cool completely.

Step 4

Combine sifted powdered sugar, milk, 1 tablespoon butter and remaining 1 teaspoon vanilla extract in small bowl until smooth. Drizzle over cookies.