Preheat oven to 350°F. Line baking sheets with parchment paper.
In a medium bowl, whisk flour, baking powder, baking soda, salt, and spices.
In a large bowl, whisk pumpkin puree, brown sugar, oil, eggs, and vanilla until smooth.
Add dry ingredients to wet, stirring until just combined.
Scoop tablespoon-sized mounds onto baking sheets, spacing 2 inches apart.
Bake 10–12 minutes, until set and springy. Cool completely.
Make filling: Beat cream cheese and butter until smooth. Add powdered sugar and vanilla; beat until fluffy.
Sandwich cooled cookies with a generous dollop of filling. Chill briefly for best texture.