Preheat the oven to 350 degrees F. Line a large baking sheet with parchment paper.
In a large deep bowl, beat together the butter and sweetener, until fluffy.
Beat in the pumpkin puree, egg, and vanilla.
Beat in the almond flour, xanthan gum, cinnamon, nutmeg, baking powder, and sea salt, until a uniform cookie dough forms.
Scoop balls of dough and onto the lined baking sheet, 2 inches apart. Use your palm, to flatten cookies to about 1/4 inch thick.
Bake for 15 to 20 minutes or until golden.
Meanwhile, make the glaze/frosting, if using. In a small bowl, whisk together the glaze ingredients, until smooth. If it's too thick, add more cream, a teaspoon at a time, until it's a spreadable consistency. If it's not thick enough, add more powdered monk fruit sweetener, a teaspoon at a time.
Let the cookies cool off before you glaze them.