Preheat the oven to 350 degrees. Line two standard cupcake pans with 12 baking cups each.

Sift together flour, baking powder, salt, cinnamon, allspice, and nutmeg in a bowl. Set aside.

Place the butter in the bowl of a (Kitchen Aid) stand mixer or hand-held electric mixer. Beat on medium speed until fluffy. Add the sugar and beat until well incorporated.

Add the eggs one at a time, mixing after each addition.

Mix in the pumpkin puree and honey.

Add one-third of the flour mixture, then add one-third of the water, beating until well incorporated. Add another one-third of the flour mixture, followed by one-third of the water. Add the remaining flour mixture, followed by the remaining water, and beat just until combined.

Use a standard-size ice cream scoop to fill each baking cup with batter, so that they are two-thirds full. Bake for 18 to 20 minutes or until a toothpick inserted into the center of a cupcake comes out clean. Let the cupcakes cool completely.

Place all ingredients in the bowl of a (Kitchen Aid) stand mixer or hand-held electric mixer. Beat until well combined or until the frosting is light and fluffy.

Transfer the maple cream cheese frosting into a plastic piping bag, fitted with a large round metal tip.