Preheat oven to 350F. Line baking sheet with parchment paper and set aside.
In the bowl of a stand mixer, beat together butter and sugars until light and fluffy.
On low speed, add in pumpkin puree and mix until well-combined.
In a small mixing bowl, combine flour, pumpkin pie spice, salt, baking soda, and baking powder. Whisk to combine.
With mixer on low speed, gradually add dry ingredients to the wet ingredients. Once combined, mix in butterscotch chips.
Use a medium cookie scoop to scoop dough out onto prepared baking sheet (I fit 9 rounds on a standard baking sheet).
Place in preheated oven and bake for about 10-13 minutes, until edges are beginning to turn golden brown but centers are still a bit soft.
Remove from oven and allow cookies to set on baking sheet for about 5 minutes before transferring to a cooling rack. Repeat with remaining cookie dough.
Serve warm or let cool completely.
Notes
If desired, you can add 1/2 cup of chopped pecans to the cookie dough.
Leftovers can be stored in an airtight container at room temperature for up to 3-4 days. You can also freeze the cookies for later.