In a large bowl, combine the flour, sugar, baking powder, baking soda, cinnamon, nutmeg, cloves and salt. In another bowl, whisk the eggs, pumpkin, water, oil, applesauce, & vanilla. Stir into dry ingredients just until moistened.
Drop by 2 tablespoonfuls 2 in. apart onto greased baking sheets. Bake at 350 for 8-10 minutes. 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 the refrigerator. Yield: 2 dozen.
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