1. In a medium bowl, whisk together flour, baking powder, baking soda, salt, and all the spices.
2. In a large bowl, beat butter, granulated sugar, and brown sugar until fluffy.
3. Add egg, pumpkin puree, and vanilla. Mix until smooth.
4. Gradually stir in dry ingredients to form soft dough.
5. Wrap dough and chill for at least 1 hour.
6. Preheat oven to 350°F (175°C). Roll dough to ¼ inch and cut into shapes.
7. Place on parchment-lined sheets and bake 9–11 minutes.
8. Cool completely on a wire rack.
9. For frosting, beat cream cheese and butter until creamy.
10. Add powdered sugar and vanilla; mix until smooth.
11. Spread or pipe onto cooled cookies if using.