01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a bowl, whisk together flour, baking soda, baking powder, cinnamon, nutmeg, and salt.
03 - In a separate large bowl, mix coconut sugar, melted coconut oil, applesauce, plant-based milk, and vanilla extract until smooth.
04 - Gradually incorporate dry ingredients into wet mixture, stirring until just combined.
05 - Scoop tablespoon-sized portions of dough onto prepared baking sheets, spacing about 2 inches apart.
06 - Bake for 10 to 12 minutes, until edges are lightly golden. Transfer to wire rack to cool completely.
07 - Melt vegan butter in a small saucepan over medium heat. Add coconut sugar and plant-based milk, stirring until sugar dissolves and mixture is smooth, about 2–3 minutes. Remove from heat and cool slightly.
08 - Whisk in powdered sugar, vanilla extract, and sea salt until thick and spreadable.
09 - Spread or pipe frosting onto cooled cookies. Allow frosting to set before serving.