Preheat the oven to 350°F (175°C). Lightly grease a 12-cup muffin pan.
Beat the softened butter, granulated sugar, and brown sugar until light and creamy, about 2 to 3 minutes.
Add the egg and vanilla extract. Beat until smooth and fully combined.
In a separate bowl, whisk together the flour, baking soda, salt, cinnamon, and nutmeg.
Gradually add the dry ingredients to the butter mixture. Mix just until a soft dough forms. Do not overmix.
Divide the dough evenly among the muffin cups. Press the dough into the bottom and slightly up the sides to create small cups.
Bake for 10 to 13 minutes, or until the edges are lightly golden and the centers are set but still soft
Remove the pan from the oven. While the cookie cups are warm, gently press down the centers with the back of a small spoon to create a deeper cavity.
Let the cookie cups cool in the pan for several minutes, then transfer them to a wire rack and cool completely.
For the filling, beat the softened cream cheese until smooth. Add the pumpkin puree, powdered sugar, vanilla, cinnamon, pumpkin pie spice, and nutmeg. Beat until creamy and well combined.
If the filling is too soft, refrigerate it for 15 to 20 minutes.
Spoon or pipe the pumpkin cream filling into the completely cooled cookie cups.
Add whipped cream, cinnamon, crushed graham crackers, or chopped pecans if desired
Refrigerate the finished cookie cups for 20 to 30 minutes before serving for the best texture.