Cream together brown sugar and pumpkin. Stir in water and oil.
Sift together flour, pumpkin spice, baking soda, baking powder and salt. Fold into wet ingredients. Fill 9 cupcake paper lined muffin pan compartments, 3/4 full. Bake at 350 degrees for 15 to 20 minutes until inserted toothpick comes out clean.
Frosting: Stir together powdered sugar, shortening, and water. Frost cooled cupcakes and decorate with pumpkin and gold candies.