Preheat your oven to 350°F. In a large bowl, beat the room temperature unsalted butter and white sugar together until the mixture is pale and fluffy. Add the eggs one at a time, fully incorporating each before adding the next, followed by the lemon extract. In a separate bowl, whisk together the all-purpose flour, baking powder, and kosher salt. Alternate adding the dry ingredients and milk to the butter mixture, starting and finishing with the flour mix. Gently fold in the lemon zest and lemon juice at the end to give the batter a fragrant citrus lift.

Line a 12-cupcake pan (or 6 large cupcake pan) with muffin liners. Divide the prepared batter evenly, filling each liner about two-thirds full. Place the pan in the preheated oven and bake for 18-20 minutes, or until the cupcakes are lightly golden and a toothpick inserted comes out clean. Remove from the oven and let them cool completely in the pan before frosting. I like to let the cupcakes cool fully so the icing doesn’t melt—patience pays off for perfect results!

While the cupcakes are baking, make the frosting. In a large bowl, beat the room temperature cream cheese and unsalted butter together with a hand mixer on medium speed until light and fluffy, about 1 minute. Add the sifted confectioners' sugar, lemon zest, and vanilla extract gradually. Continue beating until the frosting is smooth and fluffy, perfect for spreading or piping. For a more pronounced lemony taste, I sometimes sneak in an extra pinch of zest here!

Once the cupcakes are completely cool, generously ice them with the lemon cream cheese frosting from Step 3. Use a spatula or piping bag as you prefer. These cupcakes are at their best within three days of baking, so enjoy them fresh for maximum flavor.