Preheat oven to 350°F (176°C). Grease a mini muffin tin and set aside. In a medium mixing bowl, combine flour, baking soda, and baking powder. Whisk ingredients together and set aside.

In a stand mixer, combine softened butter and granulated sugar. Mix on medium for 3 minutes. Scraping down the sides of the bowl once. Then, add egg and vanilla extract. Beat on medium-low until fully incorporated.

Next, pour in the dry ingredients. Mix on low until no flour remains.

Using a small spoon, scoop dough into muffin tins - approximately 1/2 tablespoon of dough. Gently, press dough onto the bottom of each muffin tin and slightly up the sides.

Next, in a medium mixing bowl, combine the cream cheese, pumpkin pureé, granulated sugar, pumpkin pie spice, and vanilla extract. Whisk together by hand, or using a hand mixer on medium-high, until completely incorporated and no more cream cheese is visible.

Spoon about 1.5 teaspoons of pumpkin pie filling into the center of each cookie cup. Bake for 10 to 12 minutes until the cookie cups start to slightly brown around the edges.

Once done baking, take out of the oven and gently run a knife around the edge of the cup to help loosen for easy removal from the tin. Allow cookie cups to cool for at least 10 minutes before moving to a cooling rack to cool. Allow cookie cups to finish cooling completely as the cookie base still hardens as it cools.

Serve at room temperature or refrigerate until chilled. Once ready to serve, top with a dollop of cool whip or whipped cream and a sprinkle of sugar and pumpkin pie spice!