Preheat oven to 375 degrees. Cover cookie sheets with parchment paper.

In medium bowl mix flour, baking powder, baking soda, cinnamon, nutmeg, ginger and cloves. Using mixer cream butter with sugar. Add eggs one at a time and mix on low just until incorporated. Add pumpkin and mix until until incorporated. Add flour mixture one third at a time until combined; scraping the bowl and beaters. Using 1 1/2 tablespoon cookie scoop position on parchment paper. Bake for 13 minutes. Cool completely on cookie cooling racks.

In small bowl beat cream cheese and butter until smooth. Add vanilla. Add powdered sugar in three parts and beat until smooth and creamy. Spread over cooled cookies.