Preheat oven to 375° F. Line 3 baking sheets with parchment paper.
Whisk flour, baking powder, baking soda and salt in a medium bowl.
Beat eggs, pumpkin, brown sugar, and oil with a hand mixer or until well combined, about 1 minute. Add the cream, 1 tablespoon of the pumpkin pie spice, 2 teaspoons of the espresso powder, and the vanilla. Beat until well combined, about 1 minute. Add the flour mixture in 3 parts, mixing until just combined after each addition.
Using a medium-sized ice cream scoop, drop 6 mounds of the dough onto each prepared cookie sheet, about an inch apart. Bake the cookies until firm and dry to the touch, 15 to 17 minutes. Let cool on the pans for 5 minutes, then transfer to a wire rack to cool completely. Repeat with the remaining dough.
Beat cream cheese, butter and confectioners' sugar with an electric hand mixer until very smooth, about 2 minutes. Add the remaining 1 tablespoon cream and 1 tablespoon pumpkin pie spice, and teaspoon espresso powder in a small bowl; beat until combined, about 30 seconds. Spread the frosting on the cookies.
Because these cookies have a cream cheese frosting, they must be kept refrigerated. The chill honestly makes them AMAZING! Enjoy :-)