Heat oven to 375 degrees F. Coat 12-cup muffin-pan tin with nonstick cooking spray. Divide walnuts evenly among muffin cups.
Combine sugar, butter, honey and cinnamon. Spoon 1 rounded teaspoonful into each muffin cup.
Combine flour, baking powder and salt in a bowl. Blend honey, butter, orange zest and egg in another bowl. Beat in milk. Stir flour mixture into milk mixture just until combined. Spoon half the batter into muffin cups.
Combine raisins, sugar and cinnamon. Sprinkle over muffins. Top with remaining batter. Place pan on foil-lined baking sheet.
Bake in a 375 degree oven for 22 minutes or until wooden pick inserted in muffins comes out clean. Cool pan on rack 5 minutes. Invert muffins onto waxed-paper-lined tray. Spoon any remaining sticky mixture in pans over muffins. Makes 12 muffins.