Pre-heat the oven to 350 degrees and liberally spray a 24-well mini muffin pan with cooking spray. In a bowl, whisk together the flour, baking powder and salt and set it aside. In the bowl of a stand mixer fitted with the paddle attachment, combine the soft butter and sugar and cream them together until light and fluffy. Add in the eggs and beat them in completely. Then slowly add in the dry ingredients just until everything is combined.

In a small bowl, stir the sugar and cinnamon together for coating. Take a heaping tablespoon of the cookie dough and roll it in the cinnamon and sugar to coat it. Then press it into the first well of the prepared muffin tin to form a cute little cup. Repeat with the rest of the cookie batter to yield 24 little cups total. Get the tray into the oven and bake the cookie cups for about 15 minutes, until golden and puffy.

When they are done, they will look like little muffins with a slight hole in the middle. Insert a Rollo flat side up in the middle of each of them right away while the snickerdoodles are still hot. The Rollos will start to melt into the cookie and get soft and luxurious. Then sprinkle the top of each of them will sea salt. Let them cool for 10 minutes in the pan, then remove them to a rack to finish cooling. Serve them immediately and enjoy! They will also keep in a sealed container for days.