Preheat oven to 350 degrees. Spray baking sheets with Pam.
In a bowl, combine dry ingredients: flour, baking powder and soda, and salt. Mix to blend and set aside.
In a mixing bowl, using a mixer, combine sugar and butter and blend until creamy. Add egg, mix well, then add vanilla and pumpkin and blend thoroughly. Slowly add dry ingredients, beating after each addition until cookie dough forms. With a spoon, stir raisins into dough.
Drop by spoonfuls onto prepared sheets and place in preheated oven. Bake for 12 to 15 minutes. Remove from oven and cool on wire racks.
While cookies are baking, in a saucepan over medium heat, melt butter. Stir in brown sugar and milk and stir to blend. Bring mixture to boil. Remove from heat and allow mixture to cool. When cool, add powdered sugar and mix well. Additional sugar may be added to get a good consistency to spread. Makes 3-4 dozen cookies. Enjoy!