3 c. all-purpose flour
2 tsp. baking soda
2 tsp. baking powder
1 tsp. ground cinnamon
1 tsp. salt
4 eggs
1 1/2 c. granulated sugar
1 (16 oz.) can pumpkin
1 1/2 c. vegetable oil
1 c. chopped nuts

Topping:

1/4 c. all-purpose flour
1/4 c. granulated sugar
2 tbsp. butter
1 tsp. cinnamon

Preheat oven to 375°F. In a medium mixing bowl, sift together flour, baking soda, baking powder, cinnamon and salt; set aside.

In a large bowl, beat together eggs, sugar, pumpkin and oil until smooth. Add dry mixture to pumpkin mixture and stir well. Fold in nuts (walnuts or pecans). Grease muffin tins or line with paper cups. Fill muffin tins 3/4 full with batter; set aside.

In a medium bowl, combine topping ingredients; mix well with fork. Place a small amount of topping mixture on top of each muffin.

Bake 20 minutes.

Makes 24 muffins.