Preheat the oven to 350℉. Line the mini muffin tin(s) with mini cupcake liners or grease with non-stick cooking spray.

In a large bowl, whisk together the white sugar, brown sugar, oil, eggs, and pumpkin puree until smooth. In another bowl, whisk together the flour, baking soda, baking powder, salt, cinnamon, ginger, nutmeg, and cloves.

Add the flour mixture to the combined wet ingredients and stir just until no streaks of flour remain. Fill each cupcake liner about half full of batter.

Bake in the preheated oven for 10-13 minutes or until a toothpick inserted into the center of a cupcake comes out clean. Let cool in the pan before transferring to a wire rack to finish cooling completely before topping with the frosting.

In a large bowl, cream together the softened butter and cream cheese using an electric handheld mixer on high speed. Add the powdered sugar, 1 cup at a time, mixing on low between each addition. Add the vanilla extract and milk and beat the frosting at high speed until fluffy.

Frost the fully cooled cupcakes using a piping bag fitted with your desired tip. Sprinkle with nutmeg, if desired. Store the cupcakes in the refrigerator but take out about 30 minutes before serving to allow the frosting to soften slightly. Enjoy!