Preheat the oven to 350°F (175°C).

Line baking sheets with parchment paper.

Whisk together the all-purpose flour, baking powder, baking soda, salt, ground cinnamon, ground ginger, and ground nutmeg in a medium bowl. Set aside.

Cream the softened butter and granulated sugar together in a large mixing bowl until light and fluffy.

Add the canned pumpkin puree, egg, and vanilla extract to the butter-sugar mixture. Mix until well combined.

Gradually add the dry ingredient mixture to the wet ingredients, mixing until a smooth batter forms.

Using a spoon or a cookie scoop, drop spoonfuls of batter onto the prepared baking sheets, leaving some space between each cookie.

Bake for 10-12 minutes, or until the cookies are set and slightly puffed. They should spring back when gently touched.

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

Make the filling by beating the softened cream cheese and butter together until smooth and creamy.

Gradually add the confectioner’s sugar and vanilla extract, continuing to mix until the filling is smooth and well combined.

Once the cookies are completely cool, spread a generous amount of cream cheese filling on the flat side of one cookie. Then, sandwich it with another cookie, pressing gently to allow the filling to spread to the edges.