In a mixing bowl mix until combined 1 1/2 cup flour, 1/3 cup sugar, one tablespoon baking powder, 1/2 cup chopped nuts (walnuts or pecans), 1/2 teaspoon cinnamon, 1/2 tsp salt.
In a second bowl or 2 cups measuring cup combine 1/2 cup milk, 1/2 cup vegetable oil and one egg. Whip until egg is blended.
In a third bowl combine four tablespoons butter (room temperature), 1/4 cup brown sugar, 1/4 cup nuts, a pinch of salt.
Prep a muffin pan. I'm using a jumbo muffin pan to make six large muffins. You can use a regular 12 muffin tin also. Spray well with PAM or add cupcake papers.
Mix wet into dry and just mix enough to combine. Do not over mix.
Fill the muffin tin about 1/2 to 2/3 full. For me, that was a heaping 1/4 cup into the six cups. Helpful Tip: spray a measuring cup with PAM to use to dip and it comes out much better.
Top with the brown sugar mixture.
Bake until top is brown and edges browning more. This was 18 minutes for me. It will be a few minutes less if make standard size muffins so pay attention. If not sure you can check temperature with an instant read thermometer for 200 or a little more. Place a cookie sheet on the rack under the muffin tin in case of overflow. Smoke warning! This may smoke up your kitchen some if it overflows.
Remove muffins from the pan as soon as removed from the oven.
Mix 2/3 cup of powder sugar with 1-2 teaspoons of milk and a few drops of vanilla.
Allow to cool for a few minutes then top with the frosting.
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