Preheat the oven to 350°.
In a large bowl sift together the flour, baking soda, baking powder, cinnamon, nutmeg, and salt.
Next, add in the eggs, sugar, pumpkin puree, and vanilla extract and whisk until it is completely combined and smooth.
Transfer the batter to a cookie sheet tray lined with parchment paper and evenly spread it out using a rubber spatula.
Bake the cake in the oven at 350° for 15 to 17 minutes or until the top is lightly browned. It should be cooked but soft.
While the cake is baking generously sift powdered sugar onto a large clean kitchen towel.
When the cake is done baking invert it right onto the kitchen towel and then immediately roll it up.
Cool the cake completely on a cooling rack to room temperature, which takes about 2 hours.
While the cake is cooling, add the cream cheese, butter, and vanilla extract to a stand mixer with the paddle attachment and whip on high speed for 4 to 5 minutes or until light and fluffy.
Turn the speed down to low on the mixer and add in the powdered sugar and mix until combined and then turn the speed to medium and whip for 2 more minutes. Set aside.
Once the cake is cooled un-roll it and then evenly spread the cream cheese filling completely covering the cake.
Roll the cake back up tightly and chill in the refrigerator for 1 hour or until the cream cheese is stiffened up.
Slice and serve.