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1. Preheat oven to 350 degrees F. Line fifteen 2-1/2-inch muffin cups with paper bake cups; set aside.
2. Combine flour, sugar, baking powder, baking soda, salt and cinnamon in medium bowl.
3. In another medium bowl, combine eggs, pumpkin, and oil. Add all at once to flour mixture; stir just until moistened. Fold in pecans, if desired. Spoon batter into prepared muffin cups, filling each about two-thirds full.
4. Bake for 20 to 25 minutes or until toothpick inserted near centers comes out clean. Cool in muffin cups on wire rack for 5 minutes. Remove from muffin cups. Cool completely on wire rack. Spread frosting on cupcakes.