Preheat Oven: Start by setting your oven to 350°F (180°C). Line a muffin pan with cupcake liners to prepare for baking.

Mix Wet Ingredients: In a large mixing bowl, whisk together the pumpkin puree, dairy-free milk, granulated sugar, light brown sugar, neutral oil, apple cider vinegar, and vanilla extract until thoroughly combined and smooth.

Incorporate Dry Ingredients: Gently add the all-purpose flour, pumpkin pie spice, baking powder, and optional salt to the wet mixture. Stir until just combined; it’s okay if there are a few small lumps.

Fill Muffin Pan: Using an ice cream scoop, fill each cupcake liner about two-thirds full with the batter.

Bake: Place the filled muffin pan in the oven and bake for 22-27 minutes. They should be done when a toothpick inserted into the center comes out clean with a few moist crumbs.

Cool: Allow the cupcakes to cool in the pan for 15 minutes before transferring them to a wire rack to cool completely.

Prepare Frosting: In a mixing bowl, beat the room temperature vegan butter until fluffy. Mix in the vegan cream cheese, then gradually blend in the powdered sugar until you achieve a smooth consistency.

Frost Cupcakes: Once the cupcakes have cooled completely, frost them using a spatula or piping bag.