Preheat the oven to 350 degrees Fahrenheit. Line a baking sheet with parchment paper. Set aside.
In a large bowl, beat 1 cup softened butter using an electric hand mixer on medium-high speed for 30 seconds. Add 1 cup granulated sugar, 1 teaspoon baking powder, 1 teaspoon baking soda, ½ teaspoon salt, 1 teaspoon ground cinnamon, and ½ teaspoon ground nutmeg. Beat until combined, scraping the bowl occasionally.
Add 1 egg and 1 teaspoon vanilla extract; beat until combined. Mix in 1 cup pumpkin puree and 2 cups all-purpose flour until the dough forms.
Drop the dough by heaping tablespoons 2 inches apart on a cookie sheet. Bake in the preheated oven for 10 to 12 minutes, or until the tops are set. Transfer the cookies to a wire rack and let them cool.
Add ½ cup butter and 1 (8-ounce) package cream cheese, to a large mixing bowl. Cream together using an electric hand mixer until smooth. Add the 4 cups powdered sugar and 1 teaspoon vanilla extract. Beat until smooth and creamy.
Frost the cooled cookies and enjoy!
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Notes
If you would like to use the entire can of pumpkin, double the recipe.