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For the cupcakes:
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1. Center a rack in the oven and preheat to 350 degrees. Prepare cupcake tins by using liners or spray with non-stick cooking spray.
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2. Place flour, baking powder and salt into sifter and rest on a plate.
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3. Whisk together the milk and egg whites in a medium bowl.
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4. Put the sugar and lemon zest in a mixer bowl or another large bowl and rub them together with your fingers until the sugar is moist and fragrant. Or until it looks like yellow snow. Whatever makes sense to you.
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5. Add the butter and, working with the paddle or whisk attachment, or with a hand mixer, beat at medium speed for a full 3 minutes, until the butter and sugar are very light.
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6. Beat in the extracts, then add one third of the flour mixture, still beating on medium speed.
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7. Beat in half of the milk-egg mixture, then beat in half of the remaining dry ingredients until incorporated. Add the rest of the milk and eggs, beating until the batter is homogeneous, then add the last of the dry ingredients.
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8. Finally, give the batter a good 2-minute beating to ensure that it is thoroughly mixed and well aerated. Place the batter into the cupcake tins.
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9. Bake for 18-22 minutes, or until the cupcakes are well risen and springy to the touch - a thin knife or toothpick inserted into the centers should come out clean.
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10. Cool on wire rack.
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For the frosting:
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1. Using a mixer, blend the butter and cream cheese together until well combined.
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2. Gradually add in the confectioners' sugar until fully incorporated. You can use less than what I have here, or you can add more - use whatever suits your taste.
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3. Finally, mix in vanilla and lemon juice.
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4. Pipe or spread onto cooled cupcakes.
