Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large mixing bowl, combine pumpkin puree, brown sugar, granulated sugar, and vegetable oil. Mix until well combined.

Add eggs one at a time, mixing well after each addition.

In another bowl, whisk together flour, baking soda, baking powder, cinnamon, ginger, nutmeg, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Using a cookie scoop, drop dough onto the prepared baking sheet, spacing them about 2 inches apart.

Bake for 12-15 minutes, or until the edges are set. Let cool completely.

In a mixing bowl, beat together the cream cheese and butter until smooth.

Gradually add powdered sugar and vanilla extract, mixing until creamy and well combined.

Spread a generous amount of filling on the flat side of one cookie and top with another cookie, flat side down.

Repeat with remaining cookies and filling.