Preheat the oven to 350˚F. Line 2 baking sheets with parchment paper and set aside.
In a medium bowl, combine the flour, baking powder, baking soda, cinnamon, nutmeg, and salt.
In a large bowl, cream together the 1/2 cup of butter and the sugars. Add in the pumpkin, 1 teaspoon vanilla and egg, and mix well.
Slowly add in the dry ingredients with the wet ingredients, mixing until fully incorporated
Drop by rounded tablespoonfuls onto the prepared baking sheets and bake in the preheated oven for 15-20 minutes, or until edges are golden brown.
For the glaze: Combine the confectioners’ sugar, milk, 1 tablespoon of melted butter and 1 teaspoon vanilla together, adding the milk tablespoon by tablespoon until desired consistency. Drizzle desired amount over cooked cookies.