Preheat your oven to 375°F. Coat an 18x13-inch rimmed half-sheet pan with nonstick cooking spray, then line it with parchment paper, pressing the paper into the corners.

In a large bowl, whisk together the granulated sugar, all-purpose flour, baking soda, pumpkin pie spice, and kosher salt. Add the eggs, pumpkin puree, and vanilla extract, and stir just until the batter is smooth and no dry streaks remain.

Pour the batter into the prepared sheet pan and use an offset spatula to spread it into an even layer, reaching the edges.

Bake for 12 to 15 minutes, until the top springs back when gently pressed and is no longer sticky.

While the cake is baking, lay a clean, lint-free kitchen towel on a flat surface and sprinkle it generously with powdered sugar.

Immediately after baking, invert the hot cake onto the prepared towel and carefully peel off the parchment paper.

Starting from a short side, use the towel to roll the cake tightly into a log. Let it cool completely while still wrapped in the towel, about 60 minutes.

In a medium bowl, beat the powdered sugar, softened cream cheese, softened butter, heavy cream, and vanilla extract with an electric mixer until smooth and well combined.

Carefully unroll the cooled cake. Spread the cream cheese filling evenly over the top, leaving a 1/2 to 1 inch border uncovered around the edges.

Roll the cake back up tightly without the towel, and place it seam-side down on a serving platter. Cover with plastic wrap and refrigerate for at least 1 hour before serving. When ready, unwrap, dust with powdered sugar, slice, and serve.