Preheat oven to 350º. Grease the muffin tins.
In a mixing bowl combine butter, sugar, and eggs and beat well.
Mix together flour, baking powder, salt, and nutmeg and add to the first mixture.
Pour in the milk and beat until blended and smooth.
Fill the muffin tins about 2/3 full.
Bake about 20 minutes, or until lightly golden.
For the topping, have the melted butter ready in a bowl that is just large enough to hold one puff.
Have a shallow bowl ready nearby with the combined sugar and cinnamon.
As soon as the puffs are done, remove them from the pan and dip them one by one into the melted butter, and then roll in the cinnamon-sugar mixture.