Preheat oven to 350 degrees F (180 degrees C).
In a mixing bowl, add Butter (8 tablespoon), Granulated Sugar (3/4 cup), and Brown Sugar (1/4 cup). Mix until smooth.
Add Egg (2) and Vanilla Extract (1 teaspoon). Mix until well combined. Add Canned Pumpkin Purée (3/4 cup). Mix again.
In a separate bowl, add All-Purpose Flour (1 1/2 cup), Pumpkin Pie Spice (1 1/2 teaspoon), Baking Soda (1/4 teaspoon), Baking Powder (1 teaspoon), and Salt (1/4 teaspoon). Mix together.
Mix wet and dry ingredients together.
Add spoonfuls of the batter into a cupcake tin filled with liners.
Bake for 18 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
In the bowl of a stand mixer, add Cream Cheese (4 ounce). Beat until smooth.
Add Powdered Confectioners Sugar (2 cup), Vanilla Extract (1/2 teaspoon), and Butter (2 tablespoon). Beat until smooth.
Frost cooled cupcakes. Serve and enjoy!