Line 24 portion cupcake pan areas with liners.

In a large bowl whisk sugar and eggs.

With a spatula stir in flour, milk, pumpkin, butter, oil, baking powder, vanilla, and pumpkin pie spice until smooth.

Pour into pan and bake for 20-25 minutes or until tested with a toothpick just come out clean, not overly dry.

Allow cupcakes to cool in pan for 10 minutes, then turn out cupcakes onto a cooling rack until completely cool.