Preheat your oven to 160ºC/320ºF and line a 12-cup cupcake tray with festive liners.

In a large mixing bowl, combine the all-purpose flour, baking powder, baking soda, salt, pumpkin spice, and dark brown sugar. Whisk until evenly blended.

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

Pour the wet mixture into the bowl of dry ingredients. Stir gently until just combined.

Divide the batter evenly among the prepared cupcake liners, filling each about two-thirds full.

Bake for 23-24 minutes, until a toothpick inserted into the center comes out clean.

Let the cupcakes cool in the pan for about 5 minutes before transferring to a wire rack.

In a mixing bowl, cream together the softened butter and brown sugar until light and fluffy. Add vanilla extract and cream cheese, mixing until smooth.

Gradually sift in powdered sugar, blending well to achieve a rich, creamy frosting.

Once cupcakes are completely cooled, pipe or spread the brown sugar cream cheese frosting on top.