Cupcakes -
Mix sugar, brown sugar, and butter until well blended
Mix eggs into the sugar mixture until it is light and fluffy
Add pumpkin and milk mix until well blended
Sift the all the other dry ingredients together and add to the mixture and mix for about 2 minutes.
Filling-
Beat the cream cheese until creamy.
Blend in sugar, egg, and vanilla.
Assembling cupcakes-
Fill the cupcake liners about the 2/3 of the way full.
Spoon a heaping about 2 teaspoons of the filling over the top of the cake mix.
Take a knife and swirl the cream cheese into the pumpkin batter.
Bake in a 350-degree oven for 20 to 24 minutes or until a tester is inserted in the center and comes out clean.
Frosting-
In saucepan melt butter.
Add brown sugar and cream and bring to a boil. Boil for about a minute stirring constantly.
Take off heat and let cool until this mixture is slightly warm
Add powdered sugar until it is the right consistency to spread, but is not too runny..
Frost cupcakes and enjoy.