In a medium bowl combine flour, baking soda, baking powder, cinnamon, nutmeg and salt. Set aside.

In a large bowl, using a stand mixer or electric hand mixer beat butter until smooth. Add white and brown sugar and continue to beat until blended, about 1-2 minutes. Beat in pumpkin, egg, and vanilla until smooth. Gradually add flour mixture until just combined. Gently stir in pecans. Dough will be very sticky. Refrigerate for 20-30 minutes to make it easier to form the dough into cookies.

While dough is in the frig, prepare the maple glaze. Place butter, milk, and maple syrup in sauce pan. On low heat, bring to a boil, stirring constantly. Cook for 2 minutes. Set aside to let cool completely.

Once dough has cooled in refrigerator, preheat oven to 350 degrees F. Drop large rounded tablespoons worth of dough onto a cookie sheet, leaving at least 2 inches between each cookie.

Bake until edges are brown, about 14-18 minutes. Let cookies cool on cookie sheet for 5 minutes. Remove to wire rack and let cool completely before frosting.

Once cookies and glaze have cooled completely, finish glaze by whisking in powdered sugar, vanilla, and salt until creamy. Frost cookies, decorate with chopped nuts, and enjoy!