Combine eggs, pumpkin, sugar, oil and vanilla in a large bowl; set aside. In another bowl, stir together flour, powder, cinnamon, soda and salt. Add to pumpkin mixture; stir well. Drop by rounded teaspoonfuls onto ungreased baking sheets. Flatten each to a 2 inch circle. Bake at 350 for 8-10 minutes, or until set and bottoms are golden. Cool. Spread with filling.
Beat cream cheese and butter in bowl. Add powdered sugar and vanilla, beat until smooth.