Preheat the oven to 350 degrees Fahrenheit and line a muffin tin with cupcakes liners.

In a mixing bowl, whisk together the flour, baking powder, baking soda and salt.  Set aside.

In a separate bowl, melt the butter.  Then stir in 1 cup of the sugar.  Let the mixture cool at room temperature.

Then stir in the egg, sour cream, milk and vanilla extract until well combined.

Gradually stir the dry ingredients into the wet ingredients until just combined.  Be careful not to over mix.

In a small bowl, stir together the remaining sugar and cinnamon.

Pour approximately 2 tablespoons of the cupcake batter into each muffin tin and top with 1 teaspoon of the cinnamon and sugar mixture.

Pour more batter on top until the muffin tin is approximate 3/4 full and top with another teaspoon of the cinnamon and sugar mixture.

Bake for 16-20 minutes until a toothpick inserted into the center of the cupcakes comes out clean.

Let the cupcakes cool completely on a wire rack before topping with the frosting.

Beat together the cream cheese and butter with a hand held or stand up mixer until light and fluffy.

Mix in the powdered sugar, one cup at a time, until combined.

Then stir in the vanilla extract and cinnamon.  Mix until the frosting is light and fluffy.

Pipe the frosting onto the cupcakes with a star tip.

Then the cupcakes are ready to serve and enjoy!