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Preheat oven to 350°F. Line a baking sheet with parchment paper.
In a large mixing bowl, whisk together flour, baking powder, baking soda, pumpkin pie spice, and salt until combined. Set aside.
In the bowl of a stand mixer, cream together the butter, granulated sugar, and brown sugar on medium-high speed for 1 minute until light and fluffy.
Add in the pumpkin, egg, and vanilla to butter mixture, and beat on medium-speed until just combined.
Fold in the dry ingredients until just combined.
Drop on cookie sheet by heaping tablespoonfuls, then use your fingers or a spoon to flatten them slightly.
Bake for 15 to 20 minutes, or until the cookies are cooked through and bounce back slightly if you touch them.
Transfer cookies to a wire rack to cool until they reach room temperature.
Frost or drizzle with cream cheese frosting, and sprinkle with an extra pinch of pumpkin pie spice or cinnamon if you'd like.
Refrigerate in a sealed container for up to 3 days.
With an electric mixer, beat cream cheese, butter and vanilla together on medium-high speed until smooth.
Gradually add in the powdered sugar until it is all combined and the frosting is smooth.
If it is too thick, add in a tablespoon or two of milk (or water) until it reaches your desired consistency.
If it is too thin, add in more powdered sugar until it reaches your desired consistency.