Remove the excess moisture from the pumpkin puree. Place the puree on a plate and press a paper towel over it until most of the moisture is removed. It doesn’t all need to be removed fully.

In a medium bowl, whisk the all-purpose flour, baking powder, baking soda, salt, cinnamon, and pumpkin spice together. Set aside.

In a large bowl, on medium speed, cream the softened unsalted butter, brown sugar, and granulated sugar together for about 3 minutes, scraping down the sides of the bowl as needed.

Add the eggs, vanilla extract, and pumpkin puree to the wet ingredients and continue to beat on medium speed until fully incorporated. Add the dry ingredients and beat on low speed until the cookie dough has fully formed.

Scoop the cookie dough onto a lined baking parchment sheet and bake for about 11-13 minutes. Remove from the oven and let fully cool before icing.

In a small pot on the stove, put the unsalted butter on medium heat, stir the butter continuously until it has browned. About 5-7 minutes. Some small flecks will develop in the bottom of the pot which is normal. Remove the butter from the stove and pour into a small bowl and let cool at room temperature for 10 minutes. Place into the fridge and let full cool before using.

In a medium bowl, add the icing sugar, vanilla extract, and whole milk. Add the browned butter and beat on medium speed until a thick frosting has formed. Ice the cookies and enjoy!