Generally, cupcake liners and muffin liners are the same. Cupcake and muffin liners are both papers used to contain batter poured into muffin tins. These liners are either made up of paper or foil. Just as we have different baking cups, you might see a slight difference with the tulip baking cups as its liner is taller than the regular cupcake or muffin liner been used for baking.