Preheat over to 350 degrees. Lightly grease your baking sheets.
Combine flour, baking powder, baking soda, & pumpkin pie spice in a medium bowl. Beat butter & sugar with an electric mixer for 2 minutes. Add eggs, pumpkin, & vanilla extract & beat well. Stir in flour mixture until well combined.
Drop by heaping teaspoons on a baking sheet, and press down lightly with the back of the spoon creating a flat appearance. Bake for 10-13 minutes, until springy to the touch. Cool on baking sheets for 5 minutes before removing to wire racks to cool completely.
For the filling - beat the cream cheese, butter, & vanilla extract together until fluffy. Gradually beat in the confectioners sugar until creamy.
Spread a heaping teaspoon of filling onto flat side of one cookie; top with flat side of another cookie to make a sandwich. Repeat with remaining cookies & filling. Store in refrigerator.