Cupcake or Muffin?

I get this question a lot:

What's the difference between a cupcake and a muffin? The simplest answer is that Cupcakes have frosting while Muffins do not.

More specifically, "A basic formula for muffins is 2 cups flour, 2-4 tablespoons sugar, 2½ teaspoons baking powder, ½ teaspoon salt, 1 egg, ¼ cup oil, shortening or butter and 1 cup milk. When the fat, sugar and egg ratio in a recipe reaches double or more than this, you have reached the cake level." (dianasdesserts.com).

Another difference that i've recently discovered is in how you consume a cupcake vs. a muffin. Although everyone has their own way of eating these delecasies, i'll talk about my experiences. When eating a cupcake, the best way to achieve the propper cupcake/frosting ratio in every bite is to separate the bottom of the cupcake and place it ontop of the frosting (like a whoopie pie).
When eating a muffin, most people eat the top-down, but the most efficient way to eat a muffin (as a recently discovered ovbserving a family at McDonalds while sipping a free Coffee) is to turn it upside-down in a napkin, remove the paper, and eat from the bottom-down.
No matter what way you choose to eat a muffin or cupcake, odds are the methods are different.

...and that's the way the cupcake crumbles..