Preheat oven to 180°C/350°F/Gas 4. Line cupcake pan with 24 cupcake liners and set aside.
In a medium bowl, whisk or sift together the flour, baking soda, pumpkin pie spice, and salt until combined.
Place the water, espresso powder, and cocoa powder into a small bowl and whisk until combined.
Using an electric handheld or standing mixer, cream together the sugar and butter.
Beat in the eggs, oil and vanilla until combined.
Alternating between the espresso mixture and flour mixture, gradually
mix in both until combined.
Using an ice cream scoop, divide the batter into cupcake liners filling about three-quarters full.
Bake in the oven for 20 minutes or until an inserted toothpick comes out clean.
Remove from the oven and leave to cool in the pan for 5 minutes before transferring to a wire rack to cool completely before frosting.
To make the frosting, use an electric handheld or standing mixer, beat together the butter, and shortening until smooth.
Mix in the pumpkin purée and the pumpkin spice.
Gradually mix in the powdered sugar until combined, then continue to mix until smooth, creamy, and it can hold a stiff peak.
Scoop 1½ cups of frosting into a large piping bag fitted with a star tip.
Pour the sprinkles into a bowl.
Using a small ice cream scoop, place a scoop of frosting onto the top of each cooled cupcake, and use a butter knife or angled pallet knife to smooth it into a thick disk.
Dip the frosting into the sprinkles and completely coat it.
Using the piping bag of reserved frosting to pipe swirls of frosting onto the center of each frosted cupcake.
Place a candy pumpkin in the center and enjoy!