Preheat oven to 350.
In a medium bowl, combine flour, baking soda, baking power, cinnamon, nutmeg and salt.
In a large mixer bowl, beat sugar and butter until well blended. Beat in pumpkin, egg and vanilla extract until smooth. Gradually beat in flour mixture.
Drop by rounded tablespoon onto baking sheets. Bake for 12-15 minutes or until edges are firm.
Cool on baking sheets for 2 minutes; remove to wire racks to cool completely.
For glaze, combine sifted powdered sugar, milk, melted butter and vanilla extract in small bowl until smooth. Drizzle glaze over cookies.