TO MAKE THE CUPCAKES:

1. Prepare to bake: Fill 24 cupcake cavities with paper liners. Preheat the oven to 350°F.
2. Mix batter: Combine all the ingredients for the cupcakes and mix on medium speed for 1-2 minutes, then scrape down the bottom and sides of the bowl well.
3. Bake and cool: Scoop the batter into the cupcake pans, filling each about 2/3 full. Bake the cupcakes for 20-22 minutes, until the tops spring back when lightly pressed. Cool completely before decorating.
4. Make ahead: If desired the cupcakes can be stored at room temperature for 3-4 days, or in the freezer for up to several months before moving on to the next steps. Frozen cupcakes should be brought to room temperature before frosting them.

TO MAKE THE FROSTING:

1. Cream butter and sugar: Combine the butter and powdered sugar in the bowl of a large stand mixer fitted with the paddle attachment. Mix them together on low speed, then gradually raise the speed to medium and beat it for 4 minutes, until the mixture is white and fluffy.
2. Finish frosting: Add the salt, milk, vanilla extract, and pumpkin pie spice. Beat on low speed until the liquids are incorporated. Once the liquid is mixed in, gradually raise the speed to medium and beat for another 2-3 minutes, until the frosting has come together, is nice and smooth, and holds firm peaks.
3. Color frosting: Mix in a few drops each of orange and yellow food coloring, until you get a pumpkin color you are happy with.
4. Use or store frosting: The frosting can be used immediately or stored in the refrigerator for a week–just make sure there is a layer of plastic wrap pressed directly on top to prevent it from drying out. Let it come to room temperature before using and rewhip if necessary.

TO ASSEMBLE:

1. Fill cupcakes: Use a sharp paring knife to cut a cone-shaped hole out of the top of the cupcakes. Scoop a spoonful of salted caramel sauce into the hole, coming almost all the way to the top. Cut the bottom off of the cupcake cone, and replace the top of the cupcake on top of the caramel.
2. Frost cupcakes: Once all of the cupcakes are filled, transfer the frosting to a piping bag fitted with a large round tip. Pipe the frosting on top in one big decorative swirl. I like to do about four loops but you can make your swirls bigger or smaller.
3. Freeze cupcakes: When all of the cupcakes are frosted, place them on a baking sheet and freeze them for 20 minutes, or refrigerate them for at least 30 minutes. This chilling time is crucial. You need the frosting to be very, very firm when dipping!
4. Make chocolate glaze: While you wait for the frosting to chill, make the chocolate glaze. Combine the chopped semi-sweet chocolate and the vegetable oil in a medium bowl, and microwave in 30-second increments until melted. Whisk until smooth. Allow it to cool until the glaze is barely warm to the touch, but still very fluid.
5. Dip chilled cupcakes: Transfer some of the glaze to a tall, narrow glass—a measuring cup works well for this purpose. Hold a chilled cupcake by the base and dunk it in the chocolate glaze, making sure that the chocolate covers all of the frosting on top. Lift it out of the glaze and hold it over the cup, letting the excess glaze drip back into the cup.
6. Top with sprinkles: While the glaze is still wet, add sprinkles to the top if desired.
7. Set glaze: Once all of the cupcakes are dipped, refrigerate them to set the glaze. The chocolate glaze will get soft and tacky at room temperature, so it’s recommended that you keep them in the refrigerator until shortly before serving. I do like to let them sit at room temperature for 5-10 minutes before serving, so the frosting isn’t quite so cold. Enjoy!
8. Storage: The cupcakes will keep for about a week in the refrigerator. However, condensation will gradually build on the glaze the longer they are refrigerated. They will still taste fine but might lose some of their shine.

Recipe from SugarHero.com