Preparation Steps

• Preheat oven to 350°F. Line 2 baking sheets with parchment paper.
• Whisk flour, baking powder, baking soda, salt, cinnamon, ginger, and nutmeg in a medium bowl.
• In a large bowl, beat softened butter, granulated sugar, and brown sugar until light and fluffy, about 2 minutes.
• Beat in egg, pumpkin puree, and vanilla until smooth.
• Add dry ingredients to wet and mix on low just until combined. Fold in pecans if using.
• Scoop dough in 1.5 tablespoon portions onto sheets, spacing about 2 inches apart.
• Bake 12 to 14 minutes until edges are set and tops look dry. Cool on sheets 5 minutes, then transfer to a rack to cool completely.
• For the caramel frosting: Melt butter in a saucepan over medium heat. Stir in brown sugar and cook, stirring, until bubbling; simmer 2 minutes.
• Whisk in milk and salt; bring back to a gentle simmer for 1 minute, then remove from heat and cool 5 minutes.
• Whisk in vanilla, then gradually beat in powdered sugar until smooth and spreadable. If too thick, add a splash of milk; if too thin, add more powdered sugar.
• Frost cooled cookies. Let set 20 minutes before serving. Optionally garnish with extra chopped pecans or flaky salt.