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Answer:

Cupcakes are often iced or frosted, whereas muffins tend to have no topping, or a simple crumb topping. Cupcakes usually have a head or top no larger than the body of the cupcake; muffins are often encouraged to overflow their baking cup, so that their top is larger in diameter, giving them somewhat of a mushroom shape.

Explanation:

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cupcakes have frosting and are usually eaten as a dessert. muffin have no frosting and are usually eaten as a breakfast