Preheat oven to 350 ℉. Line a muffin tin with paper liners.
In a bowl whisk together the flour, baking powder and salt- set aside.
In the bowl of a stand mixer mix together the sugar and lemon zest. Add in the butter in pieces. Beat until fluffy and well blended.
Add the eggs one at a time mixing well after each. Add in the vanilla.
Then add the flour mixture alternately with the milk.
Mix until well blended - about 1 minute.
Scoop batter into paper liners dividing equally.
Bake 20-25 minutes, just until a toothpick inserted in the centre comes out clean.
Let rest in the pan 5 minutes, then transfer to a cooling rack to cool completely.
Meanwhile beat together the butter, lemon juice and lemon zest and 1 cup of the icing sugar. Gradually add in the remaining sugar alternately with the cream until the desired consistency is achieved.
Spread or pipe frosting on cooled cupcakes.
Store covered at room temperature.
Recipe by Chateau Elma at https://www.chateauelma.com/lemon-cupcakes-with-lemon-frosting