Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large mixing bowl or stand mixer, cream the softened butter, oil, granulated sugar, and powdered sugar until light and fluffy.
Add the egg and vanilla extract, mixing until well combined.
Gradually add the flour, salt, and baking powder to the wet ingredients, mixing until just combined.
Using a large cookie scoop, scoop out 9 equal-sized balls of dough and place them on the prepared baking sheet. Gently flatten each ball to about 1-inch thickness.
Using a ¼ measuring cup, press down in the center of each cookie to create a well for the pumpkin pie filling.
Bake the cookies for 8-9 minutes until the edges are lightly golden. Allow the cookies to cool on the baking sheet.
For the filling, in a separate bowl, beat together the softened cream cheese, brown sugar, pumpkin puree, cold heavy cream, white sugar, vanilla extract, pumpkin pie spice, and a few drops of orange gel food coloring (optional) until smooth.
Once the cookies are cooled, spoon or pipe the pumpkin pie filling into the wells of each cookie.
Serve immediately or store in an airtight container in the refrigerator.