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Cookies:
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Heat oven to 350 degrees.
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Cream together the butter and sugar.
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Add the pumpkin, egg, and vanilla. Mix well.
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Combine dry ingredients in another bowl, add to the pumpkin mixture and mix well.
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Drop by heaping TBS onto parchment covered baking sheet. Bake 15 minutes.
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Filling:
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Mix together cream cheese, butter, vanilla, and powdered sugar until smooth.
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Chocolate Frosting:
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Melt butter in saucepan.
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Add cocoa and hot water and salt, stir together.
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Remove from heat and add powdered sugar, vanilla, and stir.
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After cookies are made and cooled off, spread frosting on bottom of one cookie, place another cookie on top to make a sandwich.
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Drizzle the frosting over top.