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In a bowl whisk flour, baking soda, baking powder, salt and pumpkin spice.
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In a mixing bowl, beat sugar and butter until fluffy. Slowly add in eggs, milk and 3/4 cup of the chopped pecans until well blended.
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Line cupcake pan with cupcake liners and fill 2/3 full. Bake at 350 degrees for 20 minutes or until toothpick comes out clean.
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While cupcakes are cooking, make the frosting. In a bowl, beat the cream cheese, powdered sugar and biscoff spread until smooth.
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Once cupcakes are cool, top with frosting and use remaining 1/4 cup of chopped pecans to create a nut topping.