For the Cookies:

1. 1. Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
2. 2. In a large bowl, whisk together the flour, baking soda, salt, cinnamon, and nutmeg.
3. 3. In another bowl, beat together the brown sugar and eggs until smooth. Add the pumpkin puree and vanilla extract; mix well.
4. 4. Gradually add the dry ingredients to the wet mixture, stirring until just combined.
5. 5. Using a cookie scoop or spoon, drop rounded tablespoons of batter onto the prepared baking sheets, leaving space between each.
6. 6. Bake for 12-15 minutes or until set but still soft. Let them cool on the baking sheet for five minutes before transferring to wire racks.

For the Filling:

1. 7. In a bowl, whip together the softened cream cheese and butter until creamy.
2. 8. Gradually add powdered sugar until you reach your desired sweetness.
3. Assembly:
4. 9. Once cookies are completely cooled, spread or pipe filling onto one cookie and top with another.