Preheat the oven to 350°F (175°C).
Place the 2 cups of rolled oats in a blender and process for approximately 1–2 minutes, or until they resemble flour while retaining a faintly textured consistency. Transfer the freshly prepared oat flour to a bowl and set it aside.
Arrange 10 paper liners in a standard muffin pan. Pour water into the remaining two empty wells to encourage even baking and help prevent the outer muffins from becoming overly dry.
In a large mixing bowl, thoroughly whisk together the pumpkin purée, cooled melted coconut oil, milk, honey, eggs, and vanilla extract.
Continue whisking until the mixture appears smooth and uniform, with the eggs completely incorporated and the honey evenly dispersed throughout.
In a separate bowl, combine the oat flour with the baking powder, baking soda, cinnamon, ginger, nutmeg, allspice, and salt.
Whisk the dry ingredients carefully so the spices and leavening agents are distributed evenly throughout the flour mixture.
Add the dry mixture to the bowl containing the wet ingredients. Using a spatula, fold the two mixtures together gently until they are nearly combined.
Avoid excessive mixing, which can create a firmer muffin texture. Stop folding when only a few small traces of dry ingredients remain visible.
Portion the batter equally between the 10 prepared muffin cups, filling each approximately three-quarters full.
Transfer the muffin pan to the preheated oven and bake for 18–20 minutes.
The muffins are ready when their tops are golden and a toothpick inserted into the center comes out clean or carries only a few moist crumbs.
Remove the pan from the oven and leave the muffins in the tin for 5 minutes. Transfer them to a wire cooling rack and allow them to cool completely before adding the topping.
While the muffins are cooling, place the softened cream cheese, plain yogurt, honey, and vanilla extract in a bowl.
Whisk until the mixture becomes creamy, smooth, and free of lumps. Properly softened cream cheese will blend more evenly, while the yogurt contributes a light tang that complements the sweetness of the muffins.
After the muffins have cooled completely, spread or pipe the cream cheese mixture over the top of each one using a small spatula, knife, or piping bag.
Serve the frosted muffins immediately, or place them in an airtight container and refrigerate for up to 3 days.