Grease a 12-cup muffin tin well, or use silicone liners. Skip paper liners, this batter has very little flour and it grips paper so hard the cupcakes tear coming out.
Preheat oven to 350 degrees.
In a bowl, whisk together flour, baking powder, baking soda, salt and pumpkin pie spice.
In a large bowl, whisk together pumpkin puree, sugar, eggs, vanilla and evaporated milk until well combined.
Add in dry ingredients and whisk until no streaks of flour remain and batter is smooth.
Pour a scant 1/3 cup of batter into each cup, about two-thirds of the way up, not one-third of the way up. That single line is where most of the trouble with this recipe comes from.
Bake for 20 to 25 minutes. They are done when the edges are set and the center is just barely wobbly; it firms up as it cools. Let cool in the pan for 20 minutes.
Remove cupcakes from pan and chill in the fridge for 30 minutes.
Top with whipped cream and sprinkle with more pumpkin pie spice or cinnamon on top and before serving.