Preheat the oven to 180°C (160°C fan assisted). Line a 12-hole muffin tin with muffin cases. In a large bowl, whisk together the flour, baking powder, baking soda, salt, cinnamon, nutmeg, ginger, and cloves until evenly blended.
In another mixing bowl, combine the pumpkin puree, sugar, brown sugar, and oil. Beat in the eggs one at a time, mixing well after each addition until the mixture is smooth and slightly thickened. Pour the wet ingredients into the bowl with the dry ingredients and fold together gently until the batter is just combined and no flour pockets remain; do not overmix.
Divide the batter evenly among the prepared cupcake cases, filling each about two-thirds full. Bake in the preheated oven for 20–25 minutes, or until a skewer inserted into the center of a cupcake comes out clean. Remove from the oven and let cool for 10 minutes in the tin, then transfer the cupcakes to a cooling rack to cool completely before frosting.
Meanwhile, prepare the cream cheese frosting. In a bowl, beat together the softened butter and cream cheese until smooth and creamy. Gradually sift in the icing sugar and add the vanilla extract, beating until the frosting is light and fluffy. Once the cupcakes are completely cool, pipe or spread the cream cheese frosting generously on top of each cupcake. Decorate with a sprinkle of cinnamon if desired.
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