PREHEAT oven to 375 F (190 C). Line muffin cups with muffin papers.
COMBINE first 7 ingredients.
CREAM butter and sugar in large mixer bowl until light and creamy. Add eggs and pumpkin; mix well. Add dry ingredients alternating with milk, mixing lightly after each addition. Spoon into muffin cups.
BAKE in centre of preheated oven for 20 to 25 minutes or until toothpick inserted in centre comes out clean. Cool completely before frosting.
Colour the vanilla frosting orange if desired. Spread on top of cupcakes. Decorate attractively with your favourite candies.
If orange food colouring isn't available use a combination of red and yellow.