Preheat and prep. Set your oven to 350°F (175°C).
Line a 12-cup muffin pan with paper liners. This helps the cupcakes bake evenly and release cleanly.
Mix the dry ingredients. In a medium bowl, whisk 1¾ cups all-purpose flour, 1 teaspoon baking powder, ½ teaspoon baking soda, ½ teaspoon fine sea salt, 2 teaspoons pumpkin pie spice, and ½ teaspoon ground cinnamon. Whisk well so the leaveners distribute evenly.
Whisk the wet ingredients. In a large bowl, whisk 1 cup canned pumpkin puree, ½ cup brown sugar, ½ cup granulated sugar, ½ cup neutral oil, 2 large eggs, and 2 teaspoons vanilla extract until smooth and glossy.
Combine and adjust. Add half the dry mixture to the wet and stir gently.
Add ¼ cup milk, then the remaining dry ingredients. Mix just until you no longer see dry flour. The batter will be thick and silky.
Fold in extras (optional). Stir in up to ½ cup add-ins like chopped pecans or mini chocolate chips.
Keep it light to avoid weighing down the batter.
Fill the liners. Divide the batter evenly among the 12 cups, filling each about ¾ full. Even distribution helps them bake at the same rate.
Bake. Bake for 18–22 minutes, or until a toothpick inserted in the center comes out clean or with a few moist crumbs. The tops should spring back lightly when touched.
Cool completely. Let the cupcakes rest in the pan for 5 minutes, then transfer to a wire rack to cool fully.
Frosting will melt on warm cupcakes, so wait until they’re cool to the touch.
Make the frosting. Beat 8 ounces softened cream cheese with ½ cup softened unsalted butter until smooth. Add 2–2½ cups powdered sugar, 1 teaspoon vanilla, and a pinch of salt. Beat until fluffy.
For a maple twist, add 1–2 tablespoons pure maple syrup and reduce the vanilla slightly.
Decorate. Swirl or pipe frosting onto each cupcake. Finish with a light dusting of cinnamon, a drizzle of maple syrup, or a few chopped pecans for texture.