Cream together the softened butter and sugar in a large bowl until light and fluffy, about 3-4 minutes.
Add the egg, vanilla extract, and almond extract (if using), then beat until well combined.
In a separate bowl, whisk together the flour, baking powder, and salt, then gradually add to the wet ingredients, mixing just until incorporated.
Shape the dough into a disc, wrap in plastic wrap, and refrigerate for at least 1 hour.
While the dough chills, combine the pumpkin puree, softened cream cheese, powdered sugar, and spices in a small bowl. Mix until smooth and well-incorporated. Cover and refrigerate until ready to use.
Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
Remove the chilled dough from the refrigerator and roll it out on a lightly floured surface to about ¼-inch thickness.
Using a 3-inch round cookie cutter, cut out circles and transfer them to the prepared baking sheets, spacing them about 2 inches apart.
Use a small knife to make gentle indentations around the edges of each cookie, mimicking a crimped pie crust.
Use your thumb or the back of a measuring teaspoon to make a shallow depression in the center of each cookie, leaving about a ½-inch border around the edge.
Carefully spoon about 1-1½ teaspoons of the pumpkin filling into the center depression of each cookie.
Bake for 10-12 minutes, or until the edges of the cookies are just beginning to turn golden.
Allow the cookies to cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.
Once cooled, dust lightly with powdered sugar, and if desired, place a few mini chocolate chips in the center of each cookie to resemble pumpkin seeds.
For an extra special touch, add a tiny dollop of real whipped cream just before serving.