Preheat the oven to 350°F (177°C). Line a 12-cup muffin pan with cupcake liners.
Whisk the flour, baking powder, baking soda, salt, cinnamon, and pumpkin pie spice together in a large bowl. Set aside. Whisk the oil, eggs, brown sugar, pumpkin, and vanilla extract together until combined. Pour the wet ingredients into the dry ingredients and use a mixer or whisk until completely combined. Batter will be thick.
Pour/spoon the batter into the liners—fill only ⅔ full to avoid spilling over the sides. Bake for 20–22 minutes, or until a toothpick inserted in the center comes out clean. Allow the cupcakes to cool completely in the pan before frosting.
With a handheld or stand mixer fitted with a paddle or whisk attachment, beat the butter on medium speed until creamy, about 2 minutes. Add confectioners’ sugar, cocoa powder, heavy cream, salt, and vanilla extract. Beat on low speed for 30 seconds, then increase to high speed and beat for 1 full minute. Add ¼ cup more confectioners’ sugar or cocoa powder if frosting is too thin, or another Tablespoon of cream or milk if frosting is too thick. Taste. If it’s too sweet, beat in another pinch of salt.
Frost cooled cupcakes however you’d like. I used a Wilton 1M piping tip for the pictured cupcakes. Top the frosted cupcakes with salted caramel if desired.
Cover and store leftover cupcakes in the refrigerator for up to 5 days.
