• Preheat oven to 350°F. Spray a mini muffin pan (I prefer silicone) with nonstick cooking spray. Set aside.
• In a medium bowl combine flour, baking powder, salt and nutmeg.
• In a large bowl, using an electric mixer, or the bowl of a stand mixer, beat the butter for 1 to 2 minutes. Add the sugar and beat on medium speed until blended and creamy, another 1 to 2 minutes.
• Beat in the egg and vanilla extract, mixing until smooth and thick.
• With the mixer on low speed, add the flour mixture in three additions and the milk in two additions, beginning and ending with the flour mixture. Mix just until the flour is incorporated and the batter looks smooth.
• Scoop batter into mini muffin pan (a small cookie scoop works great).
• Bake until tops feel firm and a toothpick inserted in the center comes out clean, about 12 minutes. Cool cupcakes about 5 minutes in the pan, then carefully transfer cupcakes onto cooling rack.

Coating

• Melt butter in a bowl and set aside. In another bowl combine sugar and ground cinnamon.
• One at a time, roll each cupcake in the melted butter and then in the cinnamon sugar.
• Set on a cooling rack and wait about 20 minutes. The flavor gets better as the cupcakes absorb the butter and cinnamon sugar. Enjoy!