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

In a large mixing bowl, combine pumpkin puree, granulated sugar, brown sugar, vegetable oil, and vanilla extract. Mix until smooth.

Beat in the eggs, one at a time, ensuring each is fully incorporated before adding the next.

In another bowl, whisk together the flour, baking powder, baking soda, spices, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix.

Using a cookie scoop or tablespoon, drop rounded mounds of dough onto the prepared baking sheets, spacing them about 2 inches apart.

Bake for 10-12 minutes or until the cookies are set and lightly browned around the edges. Remove them from the oven and let them cool on the baking sheets for a few minutes before transferring them to a cooling rack.

While the cookies cool, prepare the filling. In a small mixing bowl, beat the cream cheese and butter together until smooth. Gradually add the powdered sugar and vanilla extract, mixing until well combined.

Once the cookies are completely cool, spread or pipe a generous amount of filling on the flat side of one cookie and sandwich it with another cookie.

Repeat this process with the remaining cookies until all are filled.