Prepare the Oven and Pan: Preheat the oven to 350°F. Line the mini muffin tin(s) with mini cupcake liners, or grease the tin(s) with non-stick cooking spray.
Combine the Wet Ingredients: In a large mixing bowl, whisk together the granulated sugar, packed brown sugar, vegetable oil, eggs, and pumpkin purée until the mixture is smooth and evenly combined.
Mix the Dry Ingredients: In a separate bowl, whisk together the all-purpose flour, baking soda, baking powder, salt, cinnamon, ginger, nutmeg, and cloves until evenly distributed.
Make the Batter: Add the dry ingredient mixture to the bowl of wet ingredients. Stir just until the flour disappears and no streaks remain. Avoid mixing beyond this point.
Fill the Liners: Portion the batter into the prepared mini cupcake liners, filling each one approximately halfway full.
Bake the Cupcakes: Place the filled tin(s) in the preheated 350°F oven and bake for 10–13 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
Cool in the Pan: Allow the baked mini cupcakes to cool in the pan before transferring them to a wire rack.
Cool Completely: Let the cupcakes finish cooling completely on the wire rack before adding the frosting.
Beat the Butter and Cream Cheese: Place the softened salted butter and room-temperature cream cheese in a large bowl. Using an electric handheld mixer on high speed, cream them together until smooth and well combined.
Add the Powdered Sugar: Add the powdered sugar 1 cup at a time, mixing on low speed between each addition until incorporated.
Finish the Frosting: Add the vanilla extract and milk, then beat the frosting on high speed until it becomes fluffy.
Pipe the Frosting: Transfer the frosting to a piping bag fitted with your desired tip. Pipe the frosting onto the completely cooled mini cupcakes.
Add the Optional Finish: If desired, lightly sprinkle the frosted cupcakes with nutmeg.
Store and Serve: Keep the frosted cupcakes covered in the refrigerator for up to 4 days. Remove them from the refrigerator about 30 minutes before serving to allow the frosting to soften slightly.
