Preheat the oven to 350°F (175°C). Line a muffin tin with paper cupcake liners; set aside.

In a large mixing bowl, whisk together the flour, baking soda, baking powder, salt, cinnamon, and pumpkin pie spice until well combined.

In a separate medium mixing bowl, whisk together the pumpkin puree, brown sugar, eggs, vegetable oil, and vanilla extract until smooth.

Pour the wet mixture into the dry ingredients and gently stir until just combined. Be careful not to overmix to keep the cupcakes light and fluffy.

Using a cookie scoop or large spoon, evenly portion the batter into the prepared cupcake liners. Fill each liner about ¾ full for larger cupcakes (10 cupcakes) or about ⅔ full for a dozen cupcakes.

Bake at 350°F for about 20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Allow the cupcakes to cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

While the cupcakes are cooling, prepare the frosting. Use an electric mixer to beat the softened butter and cream cheese together on medium-high speed for 1-2 minutes until creamy and fluffy.

Gradually add the powdered sugar and vanilla extract. Start mixing on low speed to prevent the sugar from splattering, then increase to medium-high speed. Beat for an additional 2-3 minutes to make the frosting extra light and airy.

Once the cupcakes are completely cooled, frost them generously using a piping bag or by spreading with a spatula. For a festive touch, sprinkle with a pinch of ground cinnamon or top with candy corn.

Serve immediately or store in an airtight container in the refrigerator for up to 3 days. Allow the cupcakes to come to room temperature before serving for the best texture.