Not only are there not new cupcakes for each day of the year, as other reviewers mentioned (the average is 1 cupcake with picture, then three days of variants on a theme: raspberry instead of blueberry, lemon instead of orange, etc--not precisely ground-breaking revelations), but many aren't even cupcakes at all. There are tons of muffin recipes, most of them savory. When you see the bright pink box and a big ol' profession of daily cupcakes, do you expect to be making "Tomato and Marjoram Muffins" (today's recipe)? No, I don't think so.
The cupcake recipes themselves are decent. Most have turned out successfully. The one place this truly lacks is frosting. Not a single one of these recipes has a decent frosting recipe, and most are just different flavors/colors of the author's very mediocre chalky buttercream.