Preheat the oven to 350 F or 180 C. Line a cupcake tray with 12 paper liners (makes 12 regular sized cupcakes).

In a bowl, combine the flour, baking powder, baking soda, and salt.

In another bowl, mix together the sugar and oil. Stir in the pumpkin and eggs.

Gradually whisk in flour mixture, and finally, add the nuts (to prevent the nuts from sinking to the bottom, add 1 tbsp of the flour mixture to the nuts.)

Using an ice-cream scoop, fill the paper lines about 2/3 of the way through.

Bake 30 mins, or until a toothpick inserted in the center comes out clean.

When cooled, frost with cream cheese frosting (see below) and garnish with chopped nuts and sprinkles of your choice.

Beat together butter and cream cheese until well incorporated.

gradually add in powdered sugar.

Whisk in vanilla extract.

Refrigerate until icing reaches desired consistency.

Using a piping bag with a 1M tip, pipe the frosting onto the cupcakes. You could do this either way you want.