For the Cupcakes:

1. Preheat the oven to 350F. Place your cupcake liners in the cupcake pan. 
2. Mix the flour, baking powder, and salt in a separate bowl and set aside.
3. In a mixer bowl, add the butter and sugar and mix until it is a light and fluffy texture. 
4. Add eggs, vanilla, lemon extract, whole milk, lemon zest, and juice to the mixer bowl. Mix well. 
5. Add the flour mixture to the other bowl. Add slowly until it is well-combined. 
6. Fill each cupcake liner until it is 2/3 full.
7. Bake for 15-20 minutes (depending on whether you are making mini cupcakes or regular size). 

For the Frosting:

1. Combine all ingredients for the frosting in an electric mixer bowl. 
2. Add more powdered sugar or wet ingredients until your mixture is at its desired consistency. 
3. After the cupcakes are ready and cooled, top the cupcakes with the frosting with a piping bag. Garnish with lemon zest.
4. Serve and enjoy!