Preheat oven to 350°F (175°C). Line a 12-cup muffin tin with paper liners.

In a large bowl, whisk together the flour, sugar, baking powder, and salt.

Add the softened butter to the dry ingredients and mix on low speed until crumbly.

In a separate bowl, whisk together the eggs, milk, lemon zest, and lemon juice.

Gradually add the wet ingredients to the dry ingredients, mixing until just combined. Do not overmix.

Divide the batter evenly among the prepared muffin cups, filling each about two-thirds full.

Bake for 20-25 minutes, or until a toothpick inserted into the center comes out clean.

Let the cupcakes cool in the muffin tin for a few minutes before transferring them to a wire rack to cool completely.

In a medium bowl, beat the cream cheese and softened butter together until smooth and creamy.

Gradually add the powdered sugar, mixing until well combined and no lumps remain.

Stir in the lemon juice and vanilla extract until incorporated.

Once the cupcakes are completely cool, frost them with the cream cheese frosting. Garnish with extra lemon zest if desired.