Melt the butter in a small saucepan over medium-low heat. Give the pan a shake occasionally and continue to cook until butter turns golden brown.
In separate bowls, combine the dry ingredients and wet ingredients, and then whisk them together to make one cohesive batter.
Spoon the batter into the cupcake liners until about three-quarters full. Bonus points for using fun fall cupcake liners.
Bake the pumpkin cupcakes until a toothpick comes out clean in the middle. Let them cool on a wire rack.
As the cupcakes cool, make the frosting. While lots of flavors match with pumpkin, I love this bourbon caramel frosting.