For the cupcakes

1. Preheat the oven to 350 degrees F and line 12 muffin tins with paper liners.
2. In a large bowl, whisk together the milk, pumpkin puree, vegetable oil, eggs, and vanilla.
3. Once combined, whisk in the sugar.
4. Next add the flour, baking powder, and pumpkin pie spice. Whisk to combine.
5. Divide the batter between the muffin tins–filling each one ¾ of the way full.6.Bake for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
6. Remove the cupcakes to a wire rack and allow them to cool completely before filling and frosting.

For the pumpkin filling

1. Add the cream cheese, pumpkin puree, powdered sugar, and pumpkin pie spice to a medium bowl.
2. Beat the mixture with a hand mixer until light and fluffy, about 2 minutes.
3. To fill the cupcakes, cut a 1-inch circle out of the center of each cupcake.
4. Fill the hole with the pumpkin mixture and place the piece of cake back into its spot, making sure to cover the filling completely.

For the frosting

1. Add the softened butter and cream cheese to the bowl of a stand mixer fitted with the paddle attachment.
2. Beat on medium speed until light and fluffy, about 2 minutes.
3. With the mixer on low speed, slowly add the powdered sugar and vanilla extract.
4. Scrape down the sides of the bowl and then turn the mixer to medium-high speed. Beat until the frosting becomes light and fluffy, about 2 minutes.
5. Transfer the frosting to a piping bag fitted with your choice of tip and frost the cupcakes as desired.
6. Store any leftover cupcakes in an airtight container in the fridge for up to two days.