In a saucepan over medium heat, melt the butter until it turns golden brown and has a nutty aroma. Remove from heat and let it cool slightly.

In a mixing bowl, whisk together the flour, baking soda, baking powder, cinnamon, nutmeg, and salt.

In another bowl, combine the browned butter, pumpkin puree, brown sugar, granulated sugar, egg, and vanilla. Mix until smooth.

Gradually add the dry ingredients to the wet mixture, stirring until just combined. Fold in chocolate chips if using.

Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper. Drop spoonfuls of dough onto the prepared sheet and bake for 10-12 minutes until edges are set.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.