1. Preheat oven to 350 degrees.
2. In a large mixing bowl, combine the flour, baking powder, baking soda, pumpkin pie spice, and salt. Set aside.
3. In a large mixer, beat the sugar and butter until well blended. Add in the egg, vanilla extract and pumpkin puree, mixing until well combined. Slowly add in the flour mixture and mix thoroughly.
4. Layer a cookie sheet with parchment paper. Using a small cookie scoop, drop rounds of cookie dough onto the cookie sheet, about 2 inches apart. Bake for 15 to 18 minutes.
5. Let cool on a baking rack before decorating.

Make the frosting:

1. Using an electric mixer, blend the butter and cream cheese until smooth.
2. Mix in the vanilla extract and ground cinnamon.
3. Gradually blend in the powdered sugar until fully combined.
4. Spread or pipe the frosting onto completely cooled cookies.
5. Decorate with sprinkles if desired.