• For the Cupcakes
• Preheat oven to 350° F, and line a cupcake pan with paper cupcake liners.
• Sift together dry ingredients, and set aside
• In a seperate bowl, beat the eggs thouroughly. Add sugar and beat until lemonly, light and fluffy.
• Gradually add the oil and pumpkin to the the egg mixture, beat well after each addition.
• On low speed, blend in the dry ingredients, several spoonfuls at a time. Stir only until the dry ingredient mixture is moistened.
• Spoon the batter into the cupcake liners, filling them pretty close to the tops - about 3/4 full.
• Bake for 18-19 minutes. A toothpick inserted into the center should come out with some moist crumbs on it, but not wet batter. Let the cupcakes cool a few minutes in the cupcake pan, and then move them to a cooling rack to cool completely while you make the frosting.

For the Frosting

• Cook butter in a small heavy saucepan over medium heat, stirring constantly, 6 to 8 minutes or until butter begins to turn golden brown. Immediately remove from heat. Pour butter into a bowl. Cover and chill 1 hour or until butter is cool and begins to solidify.
• Beat butter and cream cheese at medium speed with an electric mixer until creamy; gradually add powdered sugar, beating until light and fluffy. Stir in cinnamon and vanilla.
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