Preheat the oven to 375°F (190°C)
Prepare a 15x10 inch jelly roll pan with parchment paper
In a medium bowl, combine flour, baking powder, baking soda, cinnamon, nutmeg, and salt
In a large mixing bowl, beat eggs and granulated sugar until thick and pale
Gently stir in the flour mixture and pumpkin puree until just combined
Spread the batter evenly in the pan
Bake for 13-15 minutes or until the edges are lightly golden and the center springs back when touched
Remove from the oven and immediately invert onto a clean towel sprinkled with powdered sugar
Peel off the parchment paper and roll the cake up in the towel, starting from the short end
Let the rolled cake cool completely at room temperature
Prepare the cream cheese filling by beating softened cream cheese, butter, and powdered sugar until smooth
Unroll the cake and spread the cream cheese filling evenly across the surface
Roll the cake back up (without the towel) and wrap it in plastic wrap
Refrigerate for at least 1 hour before slicing
Slice and serve, garnishing with additional powdered sugar if desired