Preheat oven to 350 degrees.
Prepare 2 baking sheets lined with parchment paper.
Add the rolled oats to a food processor and pulse about 10 times. Don't over process, leave some texture.
In a large mixing bowl whisk the oats, flour, baking powder, soda, salt, cinnamon, and nutmeg. Set aside.
In the bowl of a stand mixer cream the butter on medium-high until fluffy.
Add the brown and granulated sugars and mix on medium-high until it becomes fluffy.
Add the eggs, one at a time, beating just until the yolk disappears into the batter.
Lightly beat in the vanilla. Add about half of the dry mixture to the butter and egg mixture, mixing on low speed just until blended.
Continue adding the flour mixture until it is fully incorporated.
Using a 2 tablespoon size cookie scoop (not heaping - leveled straight across the top of the scoop), roll the dough into balls and place on the prepared baking sheet at least 2 inches apart.
Bake for 10-12 minutes or until the bottoms just start to brown. Do not over bake.
Remove the pan from the oven and let the cookies rest for 5 minutes before removing to a rack to cool completely.
To prepare the icing, combine the confectioners' sugar with the cream.
Whisk until the sugar is dissolved and the icing is somewhat thick.
Place the icing in a shallow dish or container.
Quickly dip the tops of the cooled cookies into the icing and let the excess drip off.
Set the dipped cookie on the cooling rack until the icing has set.
Store the cookies in an airtight container.