Preheat oven to 350 degrees. Line 2 twelve cup muffin tins with paper liners.
1. Place all dry ingredients in a large bowl, whisk to combine.
2. Place the sugar and oil in the bowl of an electric stand mixer, beat until incorporated. Scraping the bowl as needed.
3. Add the eggs one at a time, mixing well after each addition. Add the pumpkin, mix until incorporated.
4. With the mixer on low ,slowly add the dry ingredients, mixing until just incorporated.
5. Fill paper liners 3/4 full with batter. Bake at 350 degrees for about 12 minutes, rotate pans and continue to bake another 10 minutes. test with a tooth pick for doneness. remove from oven, place on a wire rack to cool. When cooled, frost cupcakes.
**************************************************************************************************************
Brown Butter Frosting
In a medium saucepan, melt butter on low heat until butter becomes a nut brown color. This will take between 5 to 10 minutes. Do not walk away from the butter on the stove, it will turn quickly. Remove butter to a medium mixing bowl. Add powdered sugar, vanilla and 2 tablespoons of milk. Beat until smooth, adding more milk to reach a spreading consistency if necessary. Frost cupcakes.