Preheat oven to 350 degrees F.
Combine flour, cornstarch, baking powder, cinnamon, nutmeg and salt; set aside.
In a medium bowl, cream together the 1 cup of butter and sugar.
Add pumpkin, egg, and vanilla to butter mixture, and beat until creamy.
Mix in dry ingredients.
Drop on cookie sheet by tablespoonfuls, flatten slightly.
Bake for 12 minute in the preheated oven.
For the Frosting:
Cream butter and cream cheese together.
Slowly add powdered sugar and mix with an electric mixer until thick and creamy.
When cookies are cooled- spread frosting on top with an offset spatula.
Sprinkle with cinnamon.