1. Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.

2. Whisk together flour, baking powder, baking soda, salt, cinnamon, nutmeg, and ginger in a bowl.

3. In a separate bowl, beat softened butter with brown sugar and granulated sugar until light and fluffy.

4. Add egg and vanilla extract to the butter mixture and beat until combined.

5. Mix in canned pumpkin purée until evenly incorporated.

6. Gradually fold dry ingredients into the wet mixture until just combined, being careful not to overmix.

7. Use a cookie scoop or tablespoon to drop dough mounds two inches apart on prepared baking sheets.

8. Bake for 12–14 minutes or until tops are set and a toothpick comes out clean.

9. Let cookies cool on sheets for two minutes, then transfer to a wire rack to cool completely.

10. Beat cream cheese and softened butter until smooth, then add vanilla and powdered sugar gradually until frosting is fluffy.

11. Spread or pipe frosting onto cooled cookies and dust with cinnamon or top with crushed nuts if desired.

12. Store frosted cookies in an airtight container in the refrigerator for up to five days, placing parchment paper between layers.