PREHEAT oven to 350° F. Lightly grease or line four baking sheets with parchment paper.
COMBINE flour, baking powder, baking soda, cinnamon, ginger and salt in medium bowl. Beat butter and sugar in large mixer bowl on medium speed for 2 minutes. Add eggs, one at a time, beating well after each addition. Add pumpkin and vanilla extract; beat until smooth. Stir in flour mixture until combined. Drop by heaping measuring teaspoons onto prepared baking sheets. (A total of 72 cookies are needed for the recipe.)
BAKE for 10 to 13 minutes or until springy to the touch. Cool on baking sheets for 5 minutes; remove to wire racks to cool completely.
FOR CREAM CHEESE FILLING:
BEAT cream cheese, butter and vanilla extract in small mixer bowl on medium speed until fluffy. Gradually beat in powdered sugar until light and fluffy.
SPREAD a heaping teaspoon of filling onto flat side of one cookie; top with flat side of second cookie to make a sandwich. Repeat with remaining cookies and filling. Store in covered container in refrigerator.