In large bowl, combine flour, sugar, baking powder, baking soda, cinnamin, nutmeg, cloves and salt. In another bowl whisk the eggs, pumpkin, water, oil and vanilla. Stir into dry ingredients just until moistened.

Drop by 2 T 2 in. apart onto greased baking sheets. Bake 350 for 8-10 min. Remove to wire racks to cool.

In a small bowl, beat the filling ingredients until smooth. Spread over the bottom of half of the cookies; top with remaining cookies. Store in fridge.