TO MAKE THE CUPCAKES
Preheat oven to 350 degrees F. Line a standard 12-cup muffin pan with paper or foil liners. Set aside.
Heat a large saute pan on medium high heat. Add the butter and Imperial Light Brown Sugar and stir until dissolved. Add the pecans and stir until completely coated. Continue stirring for 3 minutes. Remove from heat and transfer the pecans to baking sheet to cool. Refrigerate for about 10 minutes.
In a large bowl, cream the Imperial Granulated Sugar and remaining butter (1 cup) until light and fluffy, about 2 minutes.
Add the eggs, one at a time, beating well after each addition.
Stir in the vanilla and maple syrup.
In a separate bowl, combine the flour, baking powder, salt and cinnamon; add to the creamed mixture alternating with the milk, beating well after each addition.
Stir in the buttered pecans.
Divide the batter evenly among the prepared muffin cups, filling each about 3/4 full.
Bake until cupcakes are golden on top and a toothpick inserted in center comes out clean, about 20-25 minutes. Transfer to a cooling rack to cool, about 20 minutes.
TO MAKE THE FILLING
Using an electric mixer, combine all ingredients and whip until smooth.
Using a knife or a cupcake corer, create a hole in the center of the cupcake for the filling. Fill the hole in each cupcake with the filling.
TO MAKE THE FROSTING
Place two sticks of softened butter in an electric mixer. Beat on medium speed for 4 minutes.
Add the Imperial Light Brown Sugar, salt and Imperial Confectioners Powdered Sugar and beat for 1 minute.
Add the maple syrup and the heavy whipping cream and beat for an additional 4 minutes.