The user has complete control over the muscles of oneself, allowing them to freely alter and manipulate them, including altering muscle tissue itself, its development, increase/decrease muscle mass/strength and thus stamina, flexibility, reflexes, etc.
Younger Toguro (Yu Yu Hakusho) bulking his muscles to 20% power...
...and bulking his muscles to 120% power.
Most Super Saiyans such as Trunks (Dragon Ball Z) can ascend into an ultra state when not only their powers increase, but their muscles too.
Suigetsu (Naruto) can manipulate his own watery body to increase muscle mass.
Shinnō (Naruto) using Body Revival Technique to activate cells, healing his body by manipulating the muscle's "Destruction and Rebirth" cycle, which also makes his body stronger in response.
Roronoa Zoro (One Piece) can use pure muscle to pump up his arms with his Ichi Gorilla and Ni Gorilla technique.
Gyanza Rujike (Black Cat) can increase his muscles.
Ikkaku Madarame Uses his muscles to fix his arm (Bleach)
Muscular (Boku No Hero Academia) posses a quirk called Muscle Argument which allows him to change and increase the size and mass of his muscle fibers and coat his body parts, modifying his strength and endurance.
Medaka Kurokami (Medaka Box) have absolute control over all her muscles, making possible to cancel involuntary reflexes.
Vilgax (Ben 10)
Bane (DC Comics)
Doomsday (DC Comics) has the power grow stronger every time that he is killed.