Preheat oven to 350°F.
Combine flour, baking powder, baking soda, cinnamon, ginger, and salt in a medium bowl.
Beat butter and sugar in large mixer bowl on medium speed for 2 minutes. Beat in eggs, one at a time, then add pumpkin and vanilla extract and beat until smooth.
Stir in flour mixture and beat until combined.
Drop batter by the teaspoon on parchment-lined cookie sheets, about 2 inches apart, and bake for 10 minutes, or until springy to the touch. Cool on baking sheets for 5 minutes, then place on wire racks to cool completely.
FILLING: Using a mixer, beat together cream cheese, butter, and vanilla extract at medium speed. Switch to low speed and gradually mix in powdered sugar until combined, then switch to high speed and beat until light and fluffy.