Preheat the oven to 350°F (175°C).

In a mixing bowl, whisk together flour, baking soda, baking powder, pumpkin pie spice, and salt.

In another bowl, beat the butter and sugar until light and fluffy.

Add the egg, pumpkin puree, and vanilla extract to the butter mixture and mix until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Drop spoonfuls of dough onto a baking sheet lined with parchment paper.

Bake for 10-12 minutes or until the edges are lightly golden.

Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.

In a mixing bowl, beat the cream cheese and butter until smooth.

Gradually add the powdered sugar and vanilla extract, mixing until creamy and fluffy.

Once the cookies are completely cooled, spread or pipe the cream cheese frosting on top.

Optional: Sprinkle with additional pumpkin pie spice for garnish.