To make the cupcakes: Preheat oven to 350°F and line cupcake pans with liners.
Sift together flour, baking powder, baking soda, salt, spice and set aside.
In a large mixing bowl, combine eggs, sugar, oil, pumpkin and vanilla. Mix well.
Add wet ingredients to dry, mix well, being careful not to over mix.
Fill liners ¾ full, bake at 350 for 17-20 minutes. Or until, top springs back when touched.
Cool in pans 10 minutes, and then remove to racks to cool completely.
When cooled completely, you can frost with whipped cream or cream cheese icing.
Cream cheese frosting: In a large mixing bowl, cream together cream cheese and butter until smooth and creamy, 2-3 minutes. Scraping bowl as necessary.
Add vanilla and lemon juice, mixing well. Add powdered sugar and beat until very smooth, creamy and fluffy, 2-3 minutes.
Caramel sauce: Melt butter in a saucepan over medium heat, add sugar stir until blended, whisk in cream and salt. Bring to a gentle boil and cook 5 minutes, boiling gently and whisking occasionally.
Remove from heat and stir in vanilla. Allow to cool then store in air tight container in refrigerator. I use a squirt bottle (like the type ketchup or BBQ sauce comes in at a restaurant) This can be made a couples days in advance, just pop in microwave to warm just enough to drizzle. Microwave at 15 second intervals.
Drizzle over the cream cheese frosted cupcakes.