In a large mixing bowl, use an electric mixer to beat the butter and the granulated sugar together for 2 minutes until light and fluffy. Mix in the egg, vanilla, cream, baking powder, and salt. Add the flour and beat on low speed, just until combined.
On a well-floured piece of wax paper or parchment paper, press the dough out into a 15×10 rectangle. Note: This is easiest to do with wet hands. The dough does not need to be rolled out perfectly and it’s okay if it’s a bit messy.
In a small bowl, combine the filling ingredients. Spread the filling mixture over the rolled out dough. Starting at one end of the dough, roll the dough up tightly like a jelly roll. Transfer the dough to a cookie sheet and place in the freezer for 20 minutes to chill.
While the dough is chilling, preheat the oven to 350°F.
Cut the dough into 10 equal rounds. Shape each piece to be more round (keeping it very thick—do not press it out thin) and place on a baking sheet lined with parchment paper with several inches between each (they will spread while baking).
Bake the cookies for 15-17 minutes, until the edges are lightly golden brown. Allow the cookies to cool on the pan for 5 minutes, and then transfer to a wire rack to continue cooling.
In a medium mixing bowl, beat together the ingredients for the cream cheese frosting until smooth and creamy. Scoop the frosting into a zip-top bag and cut off the corner to create a piping bag. Pipe the frosting onto the completely cooled cookies in a swirl. Dust with cinnamon or nutmeg if desired.