I got this from a cooking.com site; these are more moist than the previous ones--so if you want a higher fat muffin this is it and if you want a lower fat one try the other. This made 2 dozen regular sized muffins plus 4 giant sized ones---so probably 2 and 1/2 dozen of regular sized ones (I do not have all of them pictured here!)
3 and 1/3 cup flour
2 tsp baking soda
3 cups of sugar (yup!)
1 & 1/2 tsp salt
1 tsp nutmeg
1/4 tsp ginger
Mix dry ingredients
Mix these wet ingredients and then add to dry ones:
1 cup oil
2/3 cup water
2 cup or one can of pumpkin
Oven 350--papers or greased and floured muffin tins--3/4 full. 20-30 min until pick comes out clean.
Frosting: 1/2 cup butter, 1 small cream cheese (around 3-4 ounces), 1 tsp vanilla, 1pound of confectionary sugar (can add a bit of milk or water if too thick.
There is also a lower fat recipe here: http://nannykimsrecipes.blogspot.com/2007/10/pumpkin-muffins.html