preheat the oven to 350 degrees F. place cupcake liners into the pan. in the bowl of an electric mixer fitted with a paddle attachment, cream the butter, smoked brown sugar and sugar until light and fluffy, about 2 minutes. scrape down the sides of the bowl. add the pumpkin, eggs and vanilla and mix until incorporated. add in the baking soda, nutmeg, salt and flour and mix on low, gradually adding in the milk at the same time until the batter is smooth and all the ingredients are fully mixed together. divide the batter among the cupcake pans and bake for 18-20 minutes or until a toothpick comes out clean. let cool 10 minutes, remove from the pans to continue cooling.

put all of the ingredients into the bowl of an electric mixer fitted with a whisk attachment. start slow and then gradually increase the speed. whip on high until light and fluffy, about 3 minutes.