Preheat oven to 350 degrees.
In the bowl of an electric stand mixer, cream butter and sugar together until light and fluffy.
Beat in egg, pumpkin and vanilla.
In a separate bowl sift and mix together the flour, baking powder, baking soda, salt nutmeg and cinnamon.
Add flour mixture to creamed mixture and mix well.
Stir in chocolate chips.
Spray cookie sheets with cooking spray and then drop cookies by tablespoon onto the baking sheets.
Bake for about 15 minutes until lightly browned.
Place cookies onto wire cooling racks and cool completely.
