Preheat oven to 350 degrees. Position the oven rack in center of oven.

Grease a 12 serving cupcake pan or line a 12 serving cupcake pan with liners.

In a small mixing bowl, combine flour, baking powder, and salt.

In a large mixing bowl, beat 1/2 cup sugar, 1/2 cup softened butter, egg and vanilla extract with an electric mixture on high for one minute or until combined.

Add flour mixture and milk and mix until combined.

Spoon the batter evenly into the cupcake pans, filling about 2/3 full.

Bake for 18-20 minutes or until a wooden toothpick inserted near center comes out clean.

Remove from oven and let cool in the pan for 5 minutes, then remove from pan and let cool on rack.

In a small mixing bowl, combine remaining 1/4 cup of sugar and cinnamon.

Brush the top of the muffins with melted butter and dip them into the cinnamon sugar mixture.

Serve fresh or store in a airtight container at room temperature.