For the cookies

1. Brown the butter until fragrant and toasted. Let solidify until it has the consistency of softened butter. Preheat oven to 350 degrees F. Combine flour, baking powder, baking soda, cinnamon, pumpkin pie spice, and salt; set aside.
2. In a medium bowl, cream together the 1/2 cup of browned butter, dark brown sugar and white sugar. Add pumpkin, egg, and 1 teaspoon vanilla to butter mixture, and beat until creamy. Mix in dry ingredients. Drop on cookie sheet by tablespoonful’s; flatten slightly.
3. Bake for 15 to 20 minutes in the preheated oven. Cool cookies.

For the Cream Cheese Frosting

1. Combine the softened cream cheese and unsalted butter in a large mixing bowl using a paddle attachment or you can use a hand held mixer. You want to combine the two ingredients but not overmix. Add in the 1 teaspoon of vanilla extract and pumpkin pie spice.
2. Slowly add in the powdered sugar on low speed. Once it starts to combine, increase the speed. Use your spatula to scrape down the sides in order to ensure that all of the ingredients are mixed well together.
3. Sandwich about 1 tablespoon of frosting between two cookies. Keep refrigerated.