Preheat oven to 325 degrees F. Layer 4 sheets of phyllo dough, brushing each layer with melted butter or oil. To prepare cups for a filling, sprinkle each layer with granulated or confectioner's sugar after brushing with butter or oil.

Cut squares with scissors from the phyllo for various muffin tin sizes: (3-1/2 inch squares for mini cups; 5-1/2 inch for standard cups; 8-inch squares for jumbo cups. Spray the muffin tins with vegetable oil spray.

Press the layered phyllo squares gently but firmly against the bottoms and sides of the muffin cups.

Bake the empty shells until they are crisp and golden about 7 to 10 minutes. Remove them from the oven and let them cool completely before filling. The empty cups can also be frozen. The cups can be prepared and baked 2 to 3 days in advance and stored in a covered airtight container.

Avoid filling them until just before serving. Moist contents will cause the phyllo to become soggy.