Preheat oven to 350°F. Line cupcake pan with cupcake liners.
Combine the sugar, oil, pumpkin and eggs in a large mixing bowl. In a separate bowl, whisk together flour, baking powder, baking soda, cinnamon, nutmeg, and salt. Add flour mixture to the wet mixture and mix on high speed for about 5 minutes until batter is smooth and no clumps of flour remain.
Spoon batter in each cupcake liner until about 2/3 full. Bake in preheated oven for approximately 15 minutes or until tops are firm and a toothpick inserted on the side comes out clean.
While the cupcakes are cooling, make the frosting. Pour heavy cream, brewed coffee and sugar into mixing bowl. Mix on high until peaks form. If frosting is not sweet enough, add a little more sugar and mix again. After cupcakes have completely cooled, pipe frosting.
The nutrition information provided are only estimates based on an online nutritional calculator. This is not a comprehensive list of all the nutrients in the recipe (i.e., does not include vitamins, cholesterol, etc). I am not a certified nutritionist. Please consult a nutritionist or doctor for accurate information and any dietary restrictions and concerns you may have.