Cookies: In a large mixer, cream butter and sugar. Add flour one cup at a time. Add ricotta, baking powder, pumpkin and spices. Mix until well combined.
Icing: In a 1 qt sauce pan on med heat, melt butter. Add brown sugar and constantly stir it until the sugar is dissolved. Remove from heat. Add two tbsp of heavy cream and stir until well incorporated. Let cool for 20 min. Put caramel mixture into a mixing bowl and add powdered sugar. Stir in 3 more tbsp of heavy cream. Mix until well combined.
Spread caramel icing on top of each cookie. With a spoon, drizzle cookies with caramel ice cream topping. Store cookies in refrigerator or freezer.