Preheat oven to 350 degrees. Line cupcake pan with cupcake liners.

In a bowl whisk together flour, baking soda, salt and baking powder.

In a mixing bowl, or with a handheld mixer beat together sugar and butter until fluffy. Beat in eggs one at a time. Scraping the sides in between each egg. Slowly beat in the dry ingredients. Fold in the pumpkin puree. Fill pumpkin liners 2/3's of the way full. Bake 15 - 20 minutes or until a toothpick inserted in the center comes out with a few crumbs on it. Remove cupcakes from the oven. Allow to cool a few minutes then move to a cooling rack to cool completely.

While cupcakes are cooling make the frosting by beating together the softened cream cheese and powdered sugar. Once they are smooth, whip in the biscoff spread.

Frost the cooled cupcakes and sprinkle each with some of the crumbled biscoff cookies.

Serve. Refrigerate leftovers. Remove from the refrigerator about an hour before serving.