Preheat your oven to 160ºC (320ºF) and prepare a 12-cup muffin tin with cupcake liners.

In a large mixing bowl, whisk together flour, brown sugar, baking powder, baking soda, pumpkin spice, and salt.

In another bowl, combine pumpkin purée, vegetable oil, eggs, and vanilla extract until smooth.

Gently fold the wet mixture into the dry ingredients until just combined.

Distribute the batter evenly into the lined cupcake tins, filling each about two-thirds full.

Bake for 23-24 minutes, or until a toothpick comes out clean. Let cool for 5 minutes in the tin.

For the frosting, beat softened butter and brown sugar until light and fluffy.

Add vanilla and cream cheese to the butter mixture and blend, then gradually sift in powdered sugar.

Once mixed, whip the frosting on high speed until creamy and light.

Pipe the frosting onto cooled cupcakes, adding pumpkin spice or fondant pumpkins if desired.