Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a medium saucepan over medium heat, melt the butter, stirring frequently until it bubbles and turns a golden brown. Let it cool slightly.

In a large bowl, combine the brown sugar, granulated sugar, and the browned butter. Whisk until smooth. Add the pumpkin puree, egg, and vanilla extract, mixing until well incorporated.

In another bowl, whisk together flour, baking soda, baking powder, cinnamon, nutmeg, and salt. Gradually add to the wet ingredients, stirring until just combined.

Using a cookie scoop or tablespoon, drop rounded balls of dough onto the prepared baking sheets, leaving space between each cookie.

Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden while the centers are slightly soft.

Allow cookies to cool on the baking sheets for 5 minutes before transferring them to a wire rack.