Preheat oven to 350 degrees. In a mixing bowl, cream the sugars and butter together until fluffy. Slowly add the vanilla and eggs and scrape the bowl as necessary.Stir in the pumpkin, flours, soda, salt and spices until mixture is well combined.

Drop by tablespoon onto lightly greased cookie sheet. Bake at 350 degrees for 10-12 minutes. Remove from oven, and while cookies are still warm, press down lightly on each cookie with the back of a cup to flatten slightly. Allow cookies to cool for several minutes on the cookie sheet before moving to a cooling rack to cool completely.

In a saucepan, heat butter, brown sugar and cream until mixture comes to a rolling boil. Remove from heat and allow mixture to cool. Once mixture has cooled, add the powdered sugar and vanilla and stir until powdered sugar is incorporated.. Frost each cookie, allowing frosting to set up before stacking cookies if desired.