In a mixing bowl, cream together ½ cup unsalted butter, ½ cup granulated sugar, and ½ cup brown sugar until light and fluffy, about 3 minutes. Add 1 egg yolk, 1 teaspoon vanilla extract, and ¾ cup pumpkin puree, mixing until well combined.

In a separate bowl, sift together 2 cups all-purpose flour, 2 teaspoons baking powder, ½ teaspoon salt, 1 teaspoon ground cinnamon, ½ teaspoon ground nutmeg, and ¼ teaspoon ground cloves. Gradually add to the wet mixture while stirring gently until just combined.

Cover the dough tightly with plastic wrap and refrigerate for about 15 minutes. Preheat the oven to 350°F (175°C).

Scoop rounded tablespoons of dough onto a baking sheet lined with parchment paper, spacing them about 2 inches apart. Bake for 10-12 minutes or until edges are lightly golden and centers are soft.

Allow cookies to cool completely on a wire rack for about 20 minutes. Once cooled, prepare the cream cheese frosting and spread it generously on each cookie.