The Wrecking Ball hitmaker was in the front row supporting her pop star pal as she took to the stage for the first concert in her Britney Spears: Piece of Me show residency at the Planet Hollywood Resort on Friday (27Dec13).
After the gig, Cyrus, who had attended the event with Katy Perry, headed to Beacher's Madhouse and was spotted dancing on tables surrounded by a huge entourage, including Twilight hunk Lutz.
The pair cavorted with each other throughout the night, with Cyrus grinding with the actor and kissing him on the cheek.
Shots from the event show the duo cuddling up and chatting for most of the evening.
Cyrus was first romantically linked to Lutz earlier this month (Dec13), but he quickly shot down the speculation, insisting, "No, I'm happily single. I am very focused on work."
The actor split from girlfriend Sharni Vinson in May (13) before reuniting and splitting again over the summer (13). Cyrus called off her engagement to Aussie star Liam Hemsworth in September (13).