Preheat oven to 350°F. Prepare a muffin tin with 8 liners. 

In a large bowl or stand mixer, cream together butter and sugar until light and fluffy. Mix in vanilla and egg. Scrape bowl as needed. Mix in salt, cinnamon and baking powder until evenly dispersed. Alternate additions of flour and sour cream until fully added and no streaks remain. Divide between prepared liners, adding 1 large cookie scoop to each liner. 

Bake cupcakes for 18-20 minutes or until a toothpick inserted comes out clean. Cool in pan until easy to handle, then transfer to a wire rack to cool completely. 

When cupcakes are completely cool. Prepare frosting. 

In a large bowl or stand mixer, beat together cream cheese and butter until light and fluffy. Mix in vanilla and cinnamon, followed by 1 cup of powdered sugar at a time. Finally, sift cocoa powder direction over frosting, mix until fully combined and no streaks remain. 

Frost cupcakes using desired method.