Muffin plan that is NOT half-baked

Top of the muffin to you!

McDonald's, attempting to lure back breakfast customers, is ripping off an idea proposed by character Elaine Benes in a 1997 “Seinfeld” episode — selling muffin tops, sans bottoms.

In the season 8 episode, titled “The Muffin Tops,” Elaine (Julia Louis-Dreyfus) has the brilliant and original idea to open a bakery that sells only the tops of muffins.

“It's the best part,” Elaine explains. “It's crunchy, it's explosive, it's where the muffin breaks free of the pan and sort of does its own thing. I'll tell you, that's a million-dollar idea right there. Just sell the tops.” McDonald's agrees. “Customers can … expect to see an elevated McCafé experience in our modernized U.S. restaurants – delicious menu items like muffin toppers, coffee cakes and apple pies,” a company spokeswoman told the Daily News.