Preheat oven to 325°F. Line up baking sheets with parchment paper and set aside.
In the mixing bowl, whisk together flour, baking powder, baking soda, salt, and pumpkin pie spice. Set aside.
In the mixing bowl of a stand mixer with a pedal attachment, beat butter and both sugars until light and fluffy.
Add eggs, pumpkin puree, and vanilla extract. Beat again until all is combined.
Sift in the dry ingredients into the mixture and beat until all are combined. The dough will be very soft. This is normal.
While the dough is chilling, prepare the sugars for rolling. Place the white granulated sugar and sifted powdered sugar into two separate shallow bowls.
Using a small cookie scoop or a spoon, scoop and drop cookie dough directly into the white sugar. Coat the ball with sugar. Use your hands to make a ball and place it into the powdered sugar bowl. Cover it in powdered sugar and place on your lined baking sheet 2 inches apart.
Bake cookies in the oven for 12-14 minutes or until cookies are puffy and edges are set.
Cool on the baking pan for a few minutes, and then move to a wire rack to cool completely.
Notes
All ingredients should be at room temperature.Do not over-bake cookies; they will be dry.