In a medium mixing bowl whisk together flour, baking powder, baking soda, salt, cinnamon, nutmeg, ginger, and cloves. Set aside.
Add brown sugar to a separate large mixing bowl. Break up brown sugar with fingertips to ensure there are no clumps. Add pumpkin, vegetable oil, egg and 1 tsp vanilla extract. Whisk mixture until well combined.
Pour flour mixture into pumpkin mixture then stir and fold with a rubber spatula until mixture is combined.
Scoop dough out with a 1.5 Tbsp cookie scoop and drop onto prepared baking sheets spacing 2-inches a part.
Bake one sheet at a time until cookies have set completely, about 14 to 16 minutes.
Let cool on baking sheet for several minutes then transfer to a wire rack to cool completely. Repeat process with remaining cookie dough.
For the filling: In a large mixing bowl using an electric hand mixer whip together cream cheese and butter on medium-low speed until smooth.
Add powdered sugar and 1 tsp vanilla and whip mixture on high speed until light and fluffy for several minutes. Transfer to freezer to firm up, stirring occasionally, about 10 to 15 minutes.
Transfer frosting to a piping bag fitted with a large round tip. Pipe frosting over bottom side of half of the cookies then top with a second cookie. If frosting is runny transfer to fridge to set.
Store cookies in the fridge in an airtight container.