Pre-heat oven to 350 degrees
Grease the muffin tins or use cupcake liners
In a medium bowl, whisk the dry ingredients together flour, baking powder and spices
In a large mixing bowl, whisk sugar and oil until sugar is fully dissolved
Add eggs and pumpkin and stir to combine
Stir the flour mixture into the wet ingredients until just combined (don't overmix)
Fill the muffin cups 3/4 of the way to the top
Bake at 350 for 15 minutes or until a toothpick comes out clean from the center
BUTTERCREAM
Place butter in the bowl of a stand mixer and mix until light and fluffy
Add 1 cup of powdered sugar and beat on medium speed until fully combined
Add 1 tsp almond extract and milk, and then the remaining 1 cup of powdered sugar
Turn the mixer to med-high and whip for 3-4 minutes or until your desired consistency
Assembly
Turn the unfrosted cupcakes upside down and using a piping tip pushed into the cupcake or a knife, make cut a circle out of the cupcake about 1/2 of the way down. Remove the piece of cake from the hole and pipe frosting, filling it up to the top. Place the piece of cake you removed over top of the cream filled hole to seal it.
Using a piping bag or ziplock bag with the tip cut off, pipe buttercream in a circular shape around the top of each cupcake
Sprinkle with a bit of cinnamon and place and almond on top