Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper.
In a bowl, whisk together the flour, baking soda, powder, cinnamon, nutmeg and salt.
In the bowl of your electric mixer, beat the sugars and butter until creamy and fluffy, about 5 minutes. Beat in the pumpkin. Beat in the eggs. Beat in the vanilla extract. It may look a little curdled and that’s okay!
Beat in the dry ingredients until the mixture is just combined.
Use an ice-cream scoop (or spoon) to scoop 1.5-2 inch size scoops onto the baking sheet. I like to leave mine about 2 inches apart.
Bake for 13 to 17 minutes, or until the cookie is totally set, especially up top. You can even test it with a toothpick to see if it comes out clean. Let the cookies cool completely before frosting.
These are great made ahead of time. Store them sealed in a container or covered on a plate for a few days (if they last that long!).