Brown the butter in a saucepan over medium heat until it turns a golden brown color and gives off a nutty aroma.

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

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

Cover the dough and chill in the refrigerator for about 30 minutes.

Preheat your oven to 350°F (175°C).

Scoop tablespoon-sized portions of cookie dough onto a baking sheet lined with parchment paper, shaping them into ghostly figures.

Bake for 10-12 minutes or until the edges turn golden. Allow them to cool on the baking sheet for a few minutes before transferring them to a wire rack.

Once the cookies are cooled, use the white icing to outline the shape of ghosts and place mini chocolate chips as eyes. Let the icing set.