Preheat the oven to 350°F. Line a cupcake pan with liners.
To make the batter: In the bowl of a stand mixer fitted with the paddle attachment, add the butter, brown sugar, and vanilla extract. Mix on low until combined and there’s no chunks of butter.
In a small bowl, mix together the pumpkin, applesauce, and apple cider vinegar.
Add the pumpkin mixture, coconut milk, flour, pumpkin spice, baking powder, and sea salt and mix together until a smooth batter forms.
Fill the cupcake liners three-quarters full.
Bake for 22 to 24 minutes or until a toothpick inserted in the center comes out clean. Allow to cool completely in the cupcake pans.
To make the frosting: In the bowl of a stand mixer fitted with the paddle attachment, add the vegan butter, powdered sugar, cocoa powder and water. Mix on low until combined, then speed mixer up to high and mix for 2 to 3 minutes or until light and fluffy. Be sure to scrape down the sides of the bowl part way through mixing to ensure even mixing and a fluffy frosting.
Transfer the frosting to a piping bag with Ateco tip #827. Frost the cupcakes and sprinkle with orange and black sprinkles (optional).
Store in an airtight container in the fridge for up to 3 days.