Preheat oven to 400 degrees. Lightly grease mini-muffin pan(s).
Sift together the flour, baking powder, nutmeg (optional) and salt in a medium bowl.
In a large bowl, cream together the butter and sugar with an electric mixer until creamy. Add egg and milk and mix until combined. With mixer running on low, slowly add the flour mixture. Mix until dough comes together.
Roll dough into 1 Tablespoon-size balls and place a ball into each cup of muffin tin. Bake for 8 to 10 minutes, just until edges start to turn a golden-brown. Remove from oven and let sit 1 minute. Using the back of a rounded teaspoon measure, press a well into each cookie. Let cookies cool in pan for 5 minutes before removing to cooling rack. It helps to give the cookies a little twist as you lift them out. Cool completely.
To make the filling, mix the cream cheese and 1 cup of the confectioners' sugar with an electric mixer until smooth. Slowly add the pumpkin and mix until smooth. Continue mixing while adding the remaining confectioners' sugar. Mix in the cinnamon, nutmeg, ginger and cloves. Spoon or decoratively pipe the pumpkin mixture into each cookie cup. Sprinkle with additional cinnamon or chopped nuts for decoration if desired.