Preheat your oven to 160ºC (320ºF) and line a 12-cup cupcake pan with cheerful liners.

In a large mixing bowl, whisk together the dry ingredients: all-purpose flour, dark brown sugar, baking powder, baking soda, pumpkin spice, and salt.

In another bowl, whisk together the wet ingredients: pumpkin purée, vegetable oil, eggs, and vanilla extract until smooth and creamy.

Pour the wet mixture into the dry ingredients and gently stir until just combined.

Divide the batter into the prepared cupcake liners, filling them about two-thirds full.

Bake for 23-24 minutes, checking for doneness with a toothpick.

Let the cupcakes cool for about 5 minutes in the pan, then transfer to a wire rack to cool completely.

Prepare the frosting by creaming softened butter and dark brown sugar together for about 5 minutes until light and fluffy.

Add the cream cheese and vanilla extract to the butter mixture and beat until smooth.

Gradually sift in the powdered sugar and mix until fully incorporated and thick.

Once the cupcakes are cooled, pipe or spread the frosting generously on each cupcake.

Serve the cupcakes and enjoy the delightful flavors.