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1
In a big bowl, beat butter with an electric mixer on medium to high speed for 30 seconds.
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2
Add in 1 1/2 cups sugar, baking soda, cream of tartar, and salt.
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3
Beat until combined, scraping bowl occasionally.
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4
Beat in eggs, one at a time, and vanilla until combined.
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5
Beat in as much of the flour as you can with the mixer.
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6
Using a wooden spoon, stir in any remaining flour, the toffee pieces, and pecans.
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7
Cover and chill about 1 hour or until dough is easy to handle.
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8
Meanwhile, make frosting-in a bowl, beat butter with electric mixer on medium speed until smooth.
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9
Gradually beat in 2 cups powdered sugar.
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10
Beat in 1/4 cup milk, vanilla, cinnamon, and nutmeg until combined.
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11
Gradually beat in 6 cups additional powdered sugar and enough milk to make a frosting of spreading consistency; set aside.
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12
Preheat oven to 375; grease and lightly flour twenty-four 2 1/2-inch muffin cups or line with paper bake cups.
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13
In a small bowl, combine the 1/4 cup sugar, cinnamon, and nutmeg.
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14
Using a rounded 2-tablespoon scoop to measure dough; shape into balls and roll in sugar mixture to coat.
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15
Press each ball into a prepared muffin cup; making tops of cookies even.
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16
Bake for 15-18 minutes or until tops are lightly browned and edges are just firm (centers may dip).
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17
Cool in cups on a wire rack for 5 minutes.
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18
Remove cookies from muffin cups; cool.
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19
Spoon the frosting into a decorating bag fitted with a large star tip.
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20
Pipe a tall swirl of frosting on each cupcake.
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21
If desired, sprinkle with crushed toffee pieces.
