Preheat your oven to 160ºC (320ºF) and line a standard cupcake tray with colorful paper liners.

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

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

Pour the wet ingredients into the dry ingredients and gently mix together until just combined.

Evenly divide the batter among the lined cupcake wells, filling each about two-thirds full. Bake for 23–24 minutes.

Remove the cupcakes from the oven and let them cool in the tray for about 5 minutes, then transfer to a wire rack to cool completely.

In a mixing bowl, beat the room-temperature butter and brown sugar for about 5 minutes until light and fluffy.

Gradually incorporate the sifted powdered sugar into the cream cheese mixture, mixing on low speed until smooth.

Frost the cooled cupcakes with the cream cheese frosting using a piping bag or spatula.

Serve and enjoy your ultimate pumpkin cupcakes!