01 - 
                Set the oven temperature to 350°F (177°C).
              
              
              
                02 - 
                In a large bowl, whisk together melted butter, pumpkin puree, granulated sugar, egg, and vanilla extract until smooth.
              
              
              
                03 - 
                Add all-purpose flour, pumpkin pie spice, baking powder, and salt to the wet mixture. Stir until a uniform cookie dough forms.
              
              
              
                04 - 
                Cover the bowl with plastic wrap and refrigerate the dough for 25 minutes to firm up.
              
              
              
                05 - 
                Remove the dough from the refrigerator. Portion into 1 1/2 to 2 tablespoon-sized balls and arrange them on a parchment-lined baking sheet, spacing evenly to yield 12-14 cookies.
              
              
              
                06 - 
                Bake the cookies for 18 minutes until edges are set and lightly golden.
              
              
              
                07 - 
                While baking, beat softened cream cheese and butter in a medium bowl until creamy. Gradually add powdered sugar and vanilla extract, beating until smooth. Refrigerate until ready to use.
              
              
              
                08 - 
                Allow baked cookies to cool completely on a wire rack. Spread approximately one tablespoon of cream cheese frosting atop each cookie and lightly sprinkle with pumpkin pie spice or cinnamon for garnish.
              
              
              
                09 - 
                Enjoy these soft, spiced pumpkin cookies with tangy frosting as a seasonal treat.