Preheat the oven to 350°F (175°C) and line a 12-cup muffin tin with paper liners.
In a large bowl whisk together flour, baking powder, baking soda, cinnamon, ginger, nutmeg, cloves and salt until evenly combined.
In a separate bowl beat together pumpkin puree, granulated sugar, brown sugar, eggs, vegetable oil, sour cream and vanilla until smooth.
Gradually add the dry ingredients to the wet ingredients and fold until just combined; do not overmix.
Spoon batter into the prepared muffin cups, filling each about two-thirds full.
Bake for 18 minutes or until a toothpick inserted into the center comes out clean. Allow cupcakes to cool in the pan for 5 minutes, then transfer to a wire rack and cool completely before frosting.
For the frosting, beat the softened butter and cream cheese together until smooth. Add powdered sugar a cup at a time, then beat in cinnamon, vanilla and milk until fluffy. Adjust thickness with more milk or powdered sugar as needed.
Pipe or spread the cinnamon frosting onto cooled cupcakes. Sprinkle a light dusting of cinnamon on top for garnish and serve.
Notes
Store frosted cupcakes in the refrigerator up to 3 days. Bring to room temperature before serving for best texture.