1. Preheat oven to 350° F. Line cupcake pan with 12 paper liners.
2. Sift together flour, baking powder, salt and cinnamon in a bowl.
3. In a separate bowl combine butter and sugar, beat on medium speed for 2 minutes or until pale and fluffy. Add eggs one at a time, beating well after each addition, stir in vanilla. With the mixer on low speed, add in a bit of the flour and then the milk, alternating additions until well blended.
4. Portion batter into baking cups, filling each ¾ full. Bake for 20 minutes or until a toothpick inserted in the center comes out clean. Remove from oven and transfer to a cooling rack. Cool completely prior to frosting.
5. To make the crunchy topping, mix the sugar and cinnamon together on a small plate or bowl. Melt the butter in a microwave safe container. Using a pastry brush, apply a small amount of the melted butter to the top of a cupcake and then roll in the cinnamon sugar mixture. Repeat with remaining cupcakes.
6. To make the cream cheese frosting, beat the butter until light and fluffy, add in the cream cheese and continue to beat until smooth, slowly add the icing sugar and cinnamon. Do not over beat, but just until it is smooth and holds it shape. Fill a piping bag fitted with your favourite decorating tip and swirl the top of each cupcake.
7. Best eaten same day or within three days. Store leftovers in the fridge in an airtight container, allow to come to room temperature before serving.

**TIP** These cupcakes are just as delicious without the cream cheese frosting, try just the crunchy cinnamon topping!