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Preheat oven to 350° F. Grease a donut tin (cavities with 3 ¾-inch diameter) with nonstick spray and set aside.
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In a large bowl, whisk together the flour, baking soda, baking powder, salt and spices. Set aside.
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In a medium bowl, whisk brown sugar, granulated sugar and melted butter together until butter is absorbed. Add eggs and vigorously whisk until combined. Stir in pumpkin puree.
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Pour wet ingredients into the large bowl of dry ingredients and mix until no flour pockets remain (avoid over-mixing). Spoon or pipe batter into prepared donut tin.
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Bake at 350° F for 12 to 14 minutes or until a toothpick inserted in the center comes out with little to no crumbs. Let the donuts cool in the pan for a couple minutes before transferring to a wire rack.
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For the topping, whisk together the sugar and cinnamon. While the donuts are still a little warm, lightly brush them with melted butter, then generously coat the donuts in cinnamon sugar.