Cream together the softened unsalted butter and sugar until light and fluffy. Add the egg and vanilla extract, mixing well. Gradually add flour and salt to form a soft dough. Chill for 30 minutes.

Preheat your oven to 350°F (175°C). Scoop tablespoons of dough, roll into balls, and place on a lined baking sheet. Gently flatten and create wells in the center of each cookie.

Bake the cookies for 10-12 minutes until lightly golden. Press down the wells gently if puffed. Cool on the baking sheet for a few minutes before transferring to a wire rack.

Beat the cream cheese until smooth. Gradually add pumpkin puree, brown sugar, pumpkin pie spice, and cinnamon, blending until creamy. Stir in heavy cream until smooth. Chill for 30 minutes.

Spoon or pipe the filling into the cooled cookie wells. Top each with a dollop of whipped cream and sprinkle with cinnamon or nutmeg if desired.