Preheat oven to 350 degrees (F)
In a large bowl, whisk the dry ingredients: flour, baking powder, baking soda, and salt. Whisk well, until all clumps are gone.
In a separate bowl, using a hand-mixer, whisk the wet ingredients by first creaming the soften butter and sugars together. Whisk until light and fluffy.
To the creamed sugar mixture, add the egg, pumpkin puree, vanilla extract and the pumpkin spice. Whisk again until fully incorporated and smooth.
Using a spatula, fold the wet ingredients into the dry ingredients, in small portions. It's important to not over mix the cookie dough. Batter will have a sticky/tacky texture.
To solidify the cookie dough, place in the freezer or fridge for at least 30 minutes to an hour.
Once solid, use a cookie scooper, to scoop cookie dough balls. Roll the balls in your palms to smooth the surface.
In a shallow bowl, add powdered sugar, and roll the cookie dough balls in a generous amount. Cookie dough balls should resemble a powdered donut.
Place the powdered cookie balls on a parchment paper lined cookie sheet. Bake for 10 -15 minutes until the exterior of the cookies are firm and the centers are slightly soft.
Cool cookies for 30 minutes and then enjoy.